129.042 Mahitahi Hauora Annual Report 2024-25_Spreadsv07 - Flipbook - Page 56
BDO Auckland
In connection with our audit of the statement of service performance and financial statements, our
responsibility is to read the other information and, in doing so, consider whether the other
information is materially inconsistent with the statement of service performance and the financial
statements or our knowledge obtained in the audit or otherwise appears to be materially misstated.
If, based on the work we have performed on the other information obtained prior to the date of this
auditor’s report, we conclude that there is a material misstatement of this other information, we
are required to report that fact. We have nothing to report in this regard.
Trustees’ Responsibilities for the General Purpose Financial Report
Those charged with governance are responsible on behalf of the Trust for:
a) the preparation and fair presentation of the financial statements and statement of service
performance in accordance with PBE Standards;
b) the selection of elements/aspects of service performance, performance measures and/or
descriptions and measurement bases or evaluation methods that present a statement of service
performance that is appropriate and meaningful in accordance with PBE Standards;
c) the preparation and fair presentation of the statement of service performance in accordance
with the Trust’s measurement bases or evaluation methods, in accordance with PBE Standards;
d) the overall presentation, structure and content of the statement of service performance in
accordance with PBE Standards; and
e) such internal control as those charged with governance determine is necessary to enable the
preparation of the financial statements and statement of service performance that are free from
material misstatement, whether due to fraud or error.
In preparing the general purpose financial report those charged with governance are responsible for
assessing the Trust’s ability to continue as a going concern, disclosing, as applicable, matters
related to going concern and using the going concern basis of accounting unless those charged with
governance either intend to liquidate the Trust or to cease operations, or have no realistic
alternative but to do so.
Auditor’s Responsibilities for the Audit of the General Purpose Financial Report
Our objectives are to obtain reasonable assurance about whether the financial statements as a
whole, and the statement of service performance are free from material misstatement, whether
due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable
assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance
with ISAs (NZ) and NZ AS 1 (Revised) will always detect a material misstatement when it exists.
Misstatements can arise from fraud or error and are considered material if, individually or in the
aggregate or collectively, they could reasonably be expected to influence the decisions of users
taken on the basis of this general purpose financial report.
A further description of the auditor’s responsibilities for the audit of the general purpose financial
report is located at the XRB’s website at
https://www.xrb.govt.nz/standards/assurance-standards/auditors-responsibilities/audit-report-141/
This description forms part of our auditor’s report.
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