Audit opinion
In our opinion, the concise financial report of Computershare
Limited for the year ended 30 June 2003 complies with Australian
Accounting Standard AASB 1039: Concise Financial Reports.
This opinion must be read in conjunction with the rest of our
audit report.
Scope
The concise financial report and directors’ responsibility
The concise financial report comprises the statement of financial
position, statement of financial performance, statement of cash
flows, discussion and analysis of and notes to the financial statements,
and the directors’ declaration for Computershare Limited (the
company) and the Computershare Limited Group (the consolidated entity),
for the year ended 30 June 2003. The
consolidated entity comprises both the company and the entities
it controlled during the year.
The directors of the company are responsible for the preparation
and presentation of the financial report in accordance with Australian
Accounting Standard AASB 1039: Concise Financial Reports.
Audit approach
We conducted an independent audit of the concise financial
report in order to express an opinion on it to the members of the
company. Our audit was conducted in accordance with Australian Auditing
Standards, in order to provide reasonable assurance as to whether
the concise financial report is free of material misstatement. The
nature of an audit is influenced by
factors such as the use of professional judgement, selective testing,
the inherent limitations of internal control, and the availability
of persuasive rather than conclusive evidence. Therefore, an audit
cannot guarantee that all material misstatements have been detected.
We also performed an independent audit of the full financial report
of the company for the financial year ended 30 June 2003.Our audit
report on the full financial report was signed on 16 September 2003,
and was not subject to any qualification.
In conducting our audit of the concise financial report, we performed
procedures to assess whether in all material respects the concise
financial report is presented fairly in accordance with Australian
Accounting Standard AASB 1039: Concise Financial Reports.
We formed our audit opinion on the basis of these procedures,
which included:
- testing that the information included in the concise financial
report is consistent with the information in the full financial
report, and
- examining, on a test basis, information to provide evidence
supporting the amounts, discussion and analysis, and other disclosures
in the concise financial report which were not directly derived
from the full financial report.
When this audit report is included in an annual report, our procedures
include reading the other information in the Annual Report to determine
whether it contains any material inconsistencies with the Concise
Financial Report.
Independence
In conducting our audit, we followed applicable independence requirements
of Australian professional ethical pronouncements and the Corporations
Act 2001.
PricewaterhouseCoopers
Russell Sutton
Partner
Melbourne
16 September 2003
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