Vector AR’19
― Independent Auditor’s Report (continued)
Our responsibility Our responsibility is to express a conclusion to the directors on whether anything has come to our attention that would lead us to believe that the Carbon Baseline, presented in Vector’s Annual Report, has not been prepared, in all material respects, in accordance with the GHG Protocol. Our independence and quality control We have complied with the independence and other ethical requirements of Professional and Ethical Standard (Revised) issued by the New Zealand Auditing and Assurance Standards Board, which is founded on fundamental principles of integrity, objectivity, professional competence and due care, confidentiality and professional behaviour. The firm applies Professional and Ethical Standard 3 (Amended) and accordingly maintains a comprehensive system of quality control including documented policies and procedures regarding compliance with ethical requirements, professional standards and applicable legal and regulatory requirements. Our firm has also provided other services to the group in relation to regulatory assurance services, other assurance services, IT forensic and other forensic services. Subject to certain restrictions, partners and employees of our firm may also deal with the group on normal terms within the ordinary course of trading activities of the business of the group. These matters have not impaired our independence as assurance practitioner of the group. The firm has no other relationship with, or interest in, the group. Other information The Directors, on behalf of the group, are responsible for the other information. The other information comprises the information included in the group’s Annual Report, but does not include consolidated financial statements and our Independent Auditor’s Report thereon. Our opinion on the consolidated financial statements does not cover any other information and we do not express any form of assurance conclusion thereon. In connection with our audit of the consolidated financial statements our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the consolidated financial statements or our knowledge obtained in the audit or otherwise appears materially misstated. If, based on the work we have performed, 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.
The engagement partners on the engagement resulting in this Combined Independent Auditor’s and Limited Assurance Report are
Malcolm Downes – Audit partner Laura Youdan – Assurance partner
For and on behalf of
KPMG Auckland 22 August 2019
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