2011-12 Annual Report - Howick Pakuranga Cricket Club
2011-12 Annual Report - Howick Pakuranga Cricket Club
2011-12 Annual Report - Howick Pakuranga Cricket Club
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QUALIFIED OPINION<br />
In forming our opinion regarding these financial statements the following material issue has impacted on our<br />
opinion:<br />
• In common with similar organisations, control over revenues (including the bar operation) prior<br />
to being recorded is limited, and there are no practical audit procedures to determine the effect<br />
of this limited control;<br />
In respect of this issue we have not obtained all the information and explanations that we required, and<br />
therefore in our opinion, except for any adjustments that might have been found to be necessary had we been<br />
able to obtain sufficient evidence concerning the revenues prior to being recorded,<br />
the financial statements, as attached -<br />
• comply with generally accepted accounting practice in New Zealand;<br />
• give a true and fair view of the financial position of <strong>Howick</strong> <strong>Pakuranga</strong> <strong>Cricket</strong> <strong>Club</strong><br />
Incorporated as at 31 March 20<strong>12</strong> and its financial performance for the year ended on that date.<br />
REPORT ON OTHER LEGAL AND REGULATORY REQUIREMENTS<br />
We have obtained all the information and explanations we have required.<br />
In our opinion proper accounting records have been kept by <strong>Howick</strong> <strong>Pakuranga</strong> <strong>Cricket</strong> <strong>Club</strong> Incorporated as<br />
far as appears from our examination of those records.<br />
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