New Zealand Gazette – 2008 – No. 50

Page 1433

✨ Auditor-General's Report

4 MARCH 2008 NEW ZEALAND GAZETTE, No. 50 1433

PricewaterhouseCoopers
188 Quay Street
Private Bag 92162
Auckland, New Zealand
DX CP24073
www.pwc.com/nz
Telephone +64 9 355 8000
Facsimile +64 9 355 8001

REPORT OF THE AUDITOR-GENERAL

TO THE READERS OF THE FINANCIAL STATEMENTS OF TOP ENERGY LIMITED – LINES BUSINESS FOR THE YEAR ENDED 31 MARCH 2007

We have audited the financial statements of Top Energy Limited – Lines Business on pages 2 to 24. The financial statements provide information about the past financial performance of Top Energy Limited – Lines Business and its financial position as at 31 March 2007. This information is stated in accordance with the accounting policies set out on pages 7 to 10.

Directors’ Responsibilities

The Commerce Commission’s Electricity Information Disclosure Requirements 2004 made under section 57T of the Commerce Act 1986 require the Directors to prepare financial statements which give a true and fair view of the financial position of Top Energy Limited – Lines Business as at 31 March 2007, and the results of its operations and cash flows for the year ended on that date.

Auditor’s Responsibilities

Section 15 of the Public Audit Act 2001 and Requirement 30 of the Electricity Information Disclosure Requirements 2004 require the Auditor-General to audit the financial statements. It is the responsibility of the Auditor-General to express an independent opinion on the financial statements and report that opinion to you.

The Auditor-General has appointed Graeme Pinfold of PricewaterhouseCoopers to undertake the audit.

Basis of Opinion

An audit includes examining, on a test basis, evidence relevant to the amounts and disclosures in the financial statements. It also includes assessing:

the significant estimates and judgements made by the Directors in the preparation of the financial statements; and
whether the accounting policies are appropriate to Top Energy Limited – Lines Business’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.

In addition to the audit we have carried out audit related assignments for the Company. This involved issuing audit opinions on the 31 March 2007 statutory financial statements of Top Energy Limited and subsidiaries, the audit of the threshold compliance statement prepared pursuant to the Commerce Act (Electricity Distribution Thresholds) Notice 2004, and other engagements of an assurance nature. Other than these assignments we have no relationship with or interests in the company.

VUW Te Waharoa — NZ Gazette 2008, No 50

Gazette.govt.nz — NZ Gazette 2008, No 50

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✨ LLM interpretation of page content

💰 Report of the Auditor-General on Top Energy Limited – Lines Business Financial Statements

Domain💰 Finance & Revenue
KeywordsAudit, Financial Statements, Top Energy Limited, Lines Business, Commerce Commission
👩‍💼 Officials

Graeme Pinfold of PricewaterhouseCoopers

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