New Zealand Cricket Annual Report 2005 - 2006

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New Zealand Cricket (Inc.)Auditor's ReportTo the Members of New Zealand Cricket (Inc.).We have audited the financial statements on pages 42 to 49. The financial statements provide information about the past financial performance of New Zealand Cricket (Inc.) and itsfinancial position as at 31 May 2006. This information is stated in accordance with the accounting policies set out on pages 45 and 46.Board’s ResponsibilitiesThe Board of Directors are responsible for the preparation of financial statements which comply with generally accepted accounting practice in New Zealand and fairly present thefinancial position of New Zealand Cricket (Inc.) as at 31 May 2006 and its financial performance and cash flows for the year ended on that date.Auditor's ResponsibilitiesIt is our responsibility to express an independent opinion on the financial statements presented by the Board of Directors and report our opinion to you.Basis of OpinionAn audit includes examining, on a test basis, evidence relevant to the amounts and disclosures in the financial statements. It also includes assessing:• the significant estimates and judgements made by the Board of Directors in the preparation of the financial statements; and• whether the accounting policies are appropriate to New Zealand Cricket (Inc.)’s circumstances, consistently applied and adequately disclosed.We conducted our audit in accordance with generally accepted auditing standards in New Zealand. We planned and performed our audit so as to obtain all the information andexplanations which we considered necessary in order to provide us with sufficient evidence to give reasonable assurance that the financial statements are free from materialmisstatements, whether caused by fraud or error. In forming our opinion we also evaluated the overall adequacy of the presentation of information in the financial statements.Ernst & Young provides tax advice to New Zealand Cricket (Inc.).Unqualified OpinionWe have obtained all the information and explanations we have required.In our opinion the financial statements on pages 42 to 49:• comply with generally accepted accounting practice in New Zealand; and• fairly present the financial position of New Zealand Cricket (Inc.) as at 31 May 2006 and its financial performance and cash flows for the year ended on that date.50Our audit was completed on 25 July 2006 and our unqualified opinion is expressed as at that date.Christchurch
112th Annual ReportPre-press and print production bySpectrum Print, ChristchurchSports photography suppliedby PhotosportAdditional photography supplied by:Clare SkinnerGetty ImagesKen BakerStephen Goodenough49
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New Zealand Cricket Annual Report 2005 - 2006

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