Audit
opinion
In our opinion, the concise financial report of Computershare Limited for the year ended 30 June 2002, set out on pages 45 to 61 complies with Australian Accounting Standard AASB 1039: Concise Financial Reports.
This opinion must be read in conjunction with the following explanation of the scope and summary of our role as auditor.
Scope and summary of our role
The concise financial
report - responsibility and content
The preparation and content of the concise financial report for the year
ended 30 June 2002 are the responsibility of the directors of Computershare
Limited (the Company).
The auditor's
role and work
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 role was
to conduct the audit in accordance with Australian Auditing Standards
to provide reasonable assurance as to whether the concise financial report
is free of material misstatement.
We have also performed an independent audit of the full financial report of the Company for the financial year ended 30 June 2002. Our audit report on the full financial report was signed on 12 September 2002, and was not subject to any qualification. Our audit did not involve an analysis of the prudence of business decisions made by the directors or management.
In conducting the audit of the concise financial report, we carried out a number of 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.
The procedures included:
- testing that the information included in the concise financial report is consistent with the information in the full financial report
- selecting and examining evidence, on a test basis, as required by auditing standards, to support amounts, discussion and analysis, and other disclosures in the concise financial report which were not directly derived from the full financial report. We did not examine every item of available evidence
- reviewing the overall presentation of information in the concise financial report.
Our audit opinion was formed on the basis of these procedures.
Independence
As auditor,
we are required to be independent of the Company and its controlled entities
and free of interests which could be incompatible with integrity and objectivity.
In respect of this engagement, we followed the independence requirements
set out by The Institute of Chartered Accountants in Australia, the Corporations
Act 2001 and the Auditing and Assurance Standards Board.
In addition to our statutory audit work, we were engaged to undertake other services for the Company and its controlled entities. In our opinion the provision of these services has not impaired our independence.
PricewaterhouseCoopers
Russell Sutton
Partner
Melbourne
12 September 2002
