Twenty-First Century Fox 2002 Annual Report Download - page 70

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69
Independent Audit Report
FOR THE YEAR ENDED 30 JUNE, 2002
To the members of The News Corporation Limited
Matters relating to the Electronic Presentation of the Audited Concise Financial Report
This audit report relates to the concise financial report of The News Corporation Limited for the year ended 30 June 2002 included
on The News Corporation Limited web site. The parent entitys directors are responsible for the integrity of the The News
Corporation Limited web site. The audit report refers only to the statements named below. It does not provide an opinion on any
other information which may have been hyperlinked to/from these statements. If users of this report are concerned with the
inherent risks arising from electronic data communications they are advised to refer to the hard copy of the audited concise financial
report to confirm the information included in the audited concise financial report presented on this web site.
Scope
We have audited the concise financial report of The News Corporation Limited, comprising the Statement of Financial Performance,
the Statement of Financial Position, the Statement of Cash Flows, Note 1 to 10 and the Directors’ Declaration for the financial year
ended 30 June, 2002, in order to express an opinion on it to the members of the parent entity. The parent entitys directors are
responsible for the concise financial report.
Our audit has been conducted in accordance with Australian Auditing Standards to provide reasonable assurance whether the concise
financial report is free of material misstatement. We have also performed an independent audit of the full financial report of The
News Corporation Limited for the year ended 30 June 2002. Our audit report on the full financial report was signed on 14 August,
2002 and was not subject to any qualification.
Our procedures in respect of the audit of the concise financial report included testing that the information in the concise financial
report is consistent with the full financial report and examination, on a test basis, of evidence supporting the amounts, discussion and
analysis, and other disclosures which were not directly derived from the full financial report. These procedures have been undertaken
to form an opinion whether, in all material respects, the concise financial report is presented fairly in accordance with Accounting
Standard AASB 1039 “Concise Financial Reports” applicable in Australia.
The audit opinion expressed in this report has been formed on the above basis.
Audit opinion
In our opinion, the concise financial report of The News Corporation Limited complies with Accounting Standard AASB 1039
“Concise Financial Reports”.
Ernst & Young
C N Westworth
Partner
Sydney
14 August, 2002