✨ Banking Regulations
24 JUNE 2011
NEW ZEALAND GAZETTE, No. 88
2291
Schedule 1
Information to be included in auditor’s report
Contents
| Page | ||
|---|---|---|
| 1 | Auditor’s report in respect of key information summary......................... | 2291 |
| 2 | Auditor’s report in respect of general disclosure statement: | |
| accounting period..................................................................................... | 2291 | |
| 3 | Auditor’s report in respect of general disclosure statement: | |
| interim accounting period ........................................................................ | 2293 |
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1 Auditor’s report in respect of key information summary
The auditor’s report must state:
(a) that the key information summary has been examined by the auditor; and
(b) whether the key information summary has been completed in accordance with this order and whether the information contained in it has been properly taken, where applicable, from the information contained in the general disclosure statement; and
(c) the nature of the audit examination conducted in respect of information drawn from the general disclosure statement, and whether a qualified or unqualified opinion has been given in respect of that information.
2 Auditor’s report in respect of general disclosure statement: accounting period
The auditor’s report in respect of the general disclosure statement for an accounting period must state, with respect to the financial statements and supplementary information prepared in accordance with this order,—
(a) the work done by the auditor; and
(b) the scope and limitations of the audit; and
(c) the existence of any relationship (other than that of auditor) which the auditor has with, or interest the auditor has in, the registered bank and any associated person of the registered bank; and
(d) whether the auditor has obtained all the information and explanations that the auditor has required; and
(e) whether, in the auditor’s opinion, as far as appears from an examination of them, proper accounting records have been kept by the registered bank and the banking group; and
(f) whether, in the auditor’s opinion, the financial statements of the registered bank and the banking group comply with generally accepted accounting practice, and if they do not, the respects in which they fail to comply; and
(g) whether, in the auditor’s opinion (where applicable), the supplementary information has been prepared in accordance with guidelines issued under section 78(3) of the Act (if any) or any conditions of registration, and
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NZ Gazette 2011, No 88
✨ LLM interpretation of page content
💰 Schedule 1 - Information to be included in auditor’s report
💰 Finance & RevenueAuditor’s report, Key information summary, General disclosure statement, Accounting period, Interim accounting period
💰 Auditor’s report in respect of key information summary
💰 Finance & RevenueAuditor’s report, Key information summary, Examination, Qualified opinion, Unqualified opinion
💰 Auditor’s report in respect of general disclosure statement: accounting period
💰 Finance & RevenueAuditor’s report, General disclosure statement, Financial statements, Supplementary information, Audit scope, Accounting records, Compliance