New Zealand Gazette – 2008 – No. 44

Page 1291

✨ Financial Audit Report

29 FEBRUARY 2008 NEW ZEALAND GAZETTE, No. 44 1291

whether the accounting policies are appropriate to the Company and Group’s circumstances, consistently applied and adequately disclosed.

We conducted the audit in accordance with the Auditing Standards published by the Auditor-General, which incorporate the Auditing Standards issued by the Institute of Chartered Accountants of New Zealand.

We planned and performed our audit so as to obtain all the information and explanations which we considered necessary in order to provide us with sufficient evidence to obtain reasonable assurance that the financial statements are free from material misstatements, whether caused by fraud or error. In forming our opinion, we also evaluated the overall adequacy of the presentation of information in the financial statements.

Other than in our capacity as auditor acting on behalf of the Auditor-General and providers of other professional services, we have no relationship with or interests in Electricity Invercargill Limited or any of its subsidiaries.

Unqualified Opinion

We have obtained all the information and explanations we have required.

In our opinion -

proper accounting records have been maintained by Electricity Invercargill Limited – Line Business as far as appears from our examination of those records; and
the financial statements of the Line Business of the Company and Group on pages 2 to 13:

(a) comply with generally accepted accounting practice in New Zealand; and

(b) give a true and fair view of the financial position of the Line Business Company and Group as at 31 March 2007 and the results of their operations and cash flows for the year ended on that date; and

(c) comply with the Electricity Information Disclosure Requirements 2004.

Our audit was completed on 20 February 2008 and our unqualified opinion is expressed as at that date.

Signature

Maurice Noone
PricewaterhouseCoopers
On behalf of the Auditor-General
Christchurch, New Zealand

VUW Te Waharoa — NZ Gazette 2008, No 44

Gazette.govt.nz — NZ Gazette 2008, No 44

The General Assembly Library (on the right) was completed in 1899 and survived the 1907 fire. Now the oldest remaining original Parliament building, still used as the Parliamentary Library.

✨ LLM interpretation of page content

🏗️ Electricity Invercargill Limited Financial Certification (continued from previous page)

Domain🏗️ Infrastructure & Public Works
Dated20 February 2008
KeywordsFinancial Audit, Electricity, Accounting, Audit Opinion
👩‍💼 Officials

Maurice Noone, PricewaterhouseCoopers, On behalf of the Auditor-General

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