✨ Audit and Financial Reporting Requirements
30 AUGUST 2013 NEW ZEALAND GAZETTE, No. 121 3339
(b) been prepared, in all material respects, in accordance with NZ IAS 34; and
for the information that is required to be disclosed under Schedules 5, 7, 10, 12 and 14, state—
(i) that the information has been examined by the auditor; and
(ii) whether or not anything has come to the auditor’s attention which would cause the auditor to believe that the information does not fairly state the matters to which it relates in accordance with those schedules; and(c) for the information relating to credit and market risk exposures and capital adequacy that is required to be disclosed under Schedule 9, state—
(i) that the information has been examined by the auditor; and
(ii) whether or not anything has come to the auditor’s attention which would cause the auditor to believe that the information is not in all material respects prepared in accordance with Capital Adequacy Framework (Standardised Approach) (BS2A) and disclosed in accordance with Schedule 9.Next Page →
NZ Gazette 2013, No 121
✨ LLM interpretation of page content
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Information in audit reports and review statements
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💰 Finance & Revenue30 August 2013
Audit reports, Review statements, Full year disclosure, Half year disclosure, Financial statements, Banking group, Credit risk, Market risk, Capital adequacy