Vector AR’19
― Independent Auditor’s Report
Combined Independent Auditor’s and Limited Assurance Report
General Our assurance procedures consisted of the audit of the consolidated financial statements of Vector Limited and limited assurance procedures on Carbon Baseline presented in Vector Limited’s annual report for the period ended 30 June 2019.
Independent Auditor’s Report To the shareholders of Vector Limited Report on the audit of the consolidated financial statements
Opinion In our opinion, the accompanying consolidated financial statements of Vector Limited (the ’company’) and its subsidiaries (the 'group') on pages 51 to 91: i. present fairly in all material respects the group’s financial position as at 30 June 2019 and its financial performance and cash flows for the year ended on that date; and ii. comply with New Zealand Equivalents to International Financial Reporting Standards and International Financial Reporting Standards.
We have audited the accompanying consolidated financial statements which comprise: — the consolidated balance sheet as at 30 June 2019; — the consolidated statements of profit or loss, other comprehensive income, changes in equity and cash flows for the year then ended; and — notes, including a summary of significant accounting policies and other explanatory information.
Basis for opinion We conducted our audit in accordance with International Standards on Auditing (New Zealand) (‘ISAs (NZ)’). We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. We are independent of the group in accordance with Professional and Ethical Standard 1 (Revised) Code of Ethics for Assurance Practitioners issued by the New Zealand Auditing and Assurance Standards Board and the International Ethics Standards Board for Accountants’ Code of Ethics for Professional Accountants (‘IESBA Code’), and we have fulfilled our other ethical responsibilities in accordance with these requirements and the IESBA Code. Our responsibilities under ISAs (NZ) are further described in the auditor’s responsibilities for the audit of the consolidated financial statements section of our report.
© 2019 KPMG, a New Zealand partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity.
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