Information Other Than the Performance Report and Auditor’s Report The Directors are responsible for the other information. Our opinion on the performance report does not cover the other information included in the annual report and we do not and will not express any form of assurance conclusion on the other information. At the time of our audit, there was no other information available to us. In connection with our audit of the performance report, if other information is included in the annual report, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the performance report or our knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work we have performed on the other information that we obtained prior to the date of our auditors’ report, we concluded that there is a material misstatement of this other information, we are required to report that fact. Directors’ Responsibilities for the Performance Report The Directors are responsible on behalf of the Incorporated Society for: (a) the preparation and fair presentation of the performance report in accordance with Reporting Requirements for Tier 3 Not-for-Profit Entities issued by the New Zealand Accounting Standards Board; (b) the selection of elements/aspects of service performance measures and/or descriptions and measurement bases or evaluation methods that present service performance information that meaningful in accordance with Reporting Requirements for Tier 3 Not-for-Profit Entities; is appropriate and (c) the preparation and fair presentation of service performance information in accordance with the entity’s measurement bases or evaluation methods, in accordance with Reporting Requirements for Tier 3 Notfor-Profit Entities; (d) the overall presentation, structure and content of the service performance information in accordance with Reporting Requirements for Tier 3 Not-for-Profit Entities; and (e) such internal control as the Directors determine is necessary to enable the preparation of the financial statements and statement of service performance that are free from material misstatement, whether due to fraud or error. In preparing the performance report, the Directors are responsible for assessing the Incorporated Society’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Directors either intend to liquidate the Incorporated Society or to cease operations, or have no realistic alternative but to do so. Auditor’s Responsibilities for the Audit of the Performance Report Our objectives are to obtain reasonable assurance about whether the performance report as a whole is free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (NZ) and NZ AS 1 (Revised) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the decisions of users taken on the basis of this performance report. NEW ZEALAND RUGBY FOUNDATION INC. CC42547 45
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