Mahitahi Hauora Annual Report 20222023 FINAL v17 - Flipbook - Page 46
BDO Auckland
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 Public Benefit Entity Standards issued by the New Zealand Accounting
Standards Board;
(b) service performance criteria that are suitable in order to prepare statement of service performance
in accordance with Public Benefit Entity Standards; and
(c) 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, the Trustees are responsible on behalf of the Trust
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 the Trustees either
intend to liquidate the Trust 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
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, 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-14/
This description forms part of our auditor’s report.
Who we Report to
This report is made solely to the Trust’s Trustees, as a body. Our audit work has been undertaken so
that we might state those matters which we are required to state to them in an auditor’s report and
for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility
to anyone other than the Trust and the Trust’s Trustees as a body, for our audit work, for this report
or for the opinions we have formed.
BDO Auckland
Auckland
New Zealand
20 October 2023
46
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