✨ Audit Requirements
21 FEBRUARY 2014
NEW ZEALAND GAZETTE, No. 21
559
have not been prepared, in all material respects, in accordance with NZ IAS 34; and
(b) 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.
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NZ Gazette 2014, No 21
✨ LLM interpretation of page content
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Audit Requirements for Financial Statements and Disclosure Statements
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💰 Finance & RevenueAudit reports, Financial statements, Disclosure statements, Half year disclosure, Full year disclosure, Auditor's opinion, NZ IAS 34, Capital Adequacy Framework, BS2A, Schedule 9