ZEALANDIA 2016/17 Annual Report | 63
We did not examine every transaction, nor do we guarantee complete accuracy of the financial statements and the performance reporting. Also, we did not evaluate the security and controls over the electronic publication of the financial statements and the performance reporting. Responsibilities of the Board of Trustees The Trustees are responsible for the preparation and fair presentation of financial statements for the Trust that comply with generally accepted accounting practice in New Zealand. The Trustees are also responsible for preparation of the performance reporting for the Trust. The Trustee’s responsibilities arise from the Local Government Act 2002. The Trustees are responsible for such internal control as it determines is necessary to enable the preparation of financial statements and the performance reporting that are free from material misstatement, whether due to fraud or error. The Trustees are also responsible for the publication of the financial statements and the performance reporting, whether in printed or electronic form. Responsibilities of the Auditor We are responsible for expressing an independent opinion on the financial statements and the performance reporting and reporting that opinion to you based on our audit. Our responsibility arises from the Public Audit Act 2001. Other Information The Board of Trustees is responsible for the other information. Our opinion on the financial statements and performance reporting does not cover the other information and we do not, and will not, express any form of audit opinion or assurance conclusion thereon. At the time of our audit, there was no other information available to us. In connection with our audit of the financial statements, our responsibility is to read the other information. In doing so, we consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on our work on the other information that we obtained prior to the date of our auditor’s report, we conclude that there is a material misstatement of this other information, we are required to report that fact. Independence When carrying out the audit, we followed the independence requirements of the Auditor-General, which incorporate the independence requirements of the External Reporting Board. Other than the audit, we have no relationship with or interests in the Trust.
Chris Ussher On behalf of the AuditorGeneral Wellington, New Zealand
PricewaterhouseCoopers
Karori Sanctuary Trust (Inc.)