✨ Audit Report
NEW ZEALAND GAZETTE, No. 122
19 AUGUST 2009
Audit Report
To the Trustees of Bay of Plenty Community Trust Incorporated
We have audited the financial statements on pages 5 to 21. The financial statements provide information about the past financial performance of the trust and its financial position as at 31 March 2009. This information is stated in accordance with the accounting policies set out on pages 8 to 11.
Trustees' Responsibilities
The trustees are responsible for the preparation of financial statements which give a true and fair view of the financial position of the trust as at 31 March 2009 and the results of operations and cash flows for the year ended on that date.
Auditor's Responsibilities
It is our responsibility to express to you an independent opinion on the financial statements presented by the trustees.
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 trustees in the preparation of the financial statements; and
- whether the accounting policies are appropriate to the trust’s circumstances, consistently applied and adequately disclosed.
We conducted our audit in accordance with New Zealand Auditing Standards. 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 give 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 we have no relationship with, or interests in the trust.
Unqualified Opinion
We have obtained all the information and explanations we have required.
In our opinion the financial statements on pages 5 to 21:
- comply with generally accepted accounting practice in New Zealand;
- comply with International Financial Reporting Standards; and
- fairly reflect the financial position of the trust as at 31 March 2009 and the results of operations and cash flows for the year ended on that date.
Our audit was completed on 30 June 2009 and our unqualified opinion is expressed as at that date.
INGHAM MORA
TAURANGA
PUBLISHED BY THE
DEPARTMENT OF INTERNAL AFFAIRS
PRINTED BY SECURACOPY
ISSN 0111-5650
ISSN 1177-8415
Price $5.00 (inc. GST)
NZ Gazette 2009, No 122
✨ LLM interpretation of page content
💰
BayTrust Annual Report for 2008-2009 (continued)
(continued from previous page)
💰 Finance & Revenue30 June 2009
Audit Report, Financial Statements, Trustees' Responsibilities, Auditor's Responsibilities, Unqualified Opinion
- INGHAM MORA