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Annual Report 30 June 2013

Independent Auditor's Report

Audot NZ LogoTo the readers of Ministry of Foreign Affairs and Trade's financial statements, non financial performance information and schedules of non departmental activities for the year ended 30 June 2013

We have audited:

Opinion

In our opinion:

Our audit was completed on 30 September 2013. This is the date at which our opinion is expressed.

 

The basis of our opinion is explained below. In addition, we outline the responsibilities of the Chief Executive and our responsibilities, and we explain our independence.

Basis of opinion

We carried out our audit in accordance with the Auditor‑General’s Auditing Standards, which incorporate the International Standards on Auditing (New Zealand). Those standards require that we comply with ethical requirements and plan and carry out our audit to obtain reasonable assurance about whether the financial statements, the non‑financial performance information and the schedules of non‑departmental activities are free from material misstatement.

Material misstatements are differences or omissions of amounts and disclosures that would affect a reader’s overall understanding of the financial statements, the non‑financial performance information and the schedules of non‑departmental activities. If we had found material misstatements that were not corrected, we would have referred to them in our opinion.

An audit involves carrying out procedures to obtain audit evidence about the amounts and disclosures in the financial statements, the non‑financial performance information and the schedules of non‑departmental activities. The procedures selected depend on our judgement, including our assessment of risks of material misstatement of the financial statements, the non‑financial performance information and the schedules of non‑departmental activities, whether due to fraud or error. In making those risk assessments, we consider internal control relevant to the Ministry’s preparation of the financial statements, the non‑financial performance information and the schedules of non‑departmental activities that fairly reflect the matters to which they relate. We consider internal control in order to design audit procedures that are appropriate in the circumstances but not for the purpose of expressing an opinion on the effectiveness of the Ministry’s internal control.

An audit also involves evaluating:

We did not examine every transaction, nor do we guarantee complete accuracy of the financial statements, the non‑financial performance information and the schedules of non‑departmental activities. We have obtained all the information and explanations we have required and we believe we have obtained sufficient and appropriate audit evidence to provide a basis for our audit opinion.

Responsibilities of the Chief Executive

The Chief Executive is responsible for preparing:

The Chief Executive is also responsible for such internal control as is determined is necessary to enable the preparation of financial statements, non‑financial performance information and schedules of non‑departmental activities that are free from material misstatement, whether due to fraud or error. The Chief Executive is also responsible for the publication of financial statements, non‑financial performance information and statements and schedules of non‑departmental activities, whether in printed or electronic form.
The Chief Executive’s responsibilities arise from the Public Finance Act 1989.

Responsibilities of the Auditor

We are responsible for expressing an independent opinion on the financial statements, the non financial performance information and the schedules of non departmental activities and reporting that opinion to you based on our audit. Our responsibility arises from section 15 of the Public Audit Act 2001 and the Public Finance Act 1989.

Independence

When carrying out the audit, we followed the independence requirements of the Auditor‑General, which incorporate the independence requirements of the New Zealand Institute of Chartered Accountants.

During the year, we provided independent assurance over a tender process, which are compatible with those independence requirements. Other than the audit and this assignment, we have no relationships with or interests in the Ministry.

Signature - Karen Young.jpg
Karen Young
Audit New Zealand
On behalf of the Auditor General
Wellington, New Zealand

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