Murra & Roberts
Annual Review 2002
 
Report of the Independent Auditors
To the members of Murray & Roberts Holdings Limited
 
 
We have audited the annual financial statements and group annual financial statements of Murray & Roberts Holdings Limited set out on pages 44 to 79. These financial statements are the responsibility of the company’s directors. Our responsibility is to express an opinion on these financial statements based on our audit.

SCOPE
We conducted our audit in accordance with statements of South African auditing standards. Those standards require that we plan and perform the audit to obtain reasonable assurance that the financial statements are free of material misstatement.

An audit includes:

   
examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements;
assessing the accounting principles used and significant estimates made by management; and
evaluating the overall financial statement presentation.
   
We believe that our audit provides a reasonable basis for our opinion.

AUDIT OPINION
In our opinion, the annual financial statements fairly present, in all material respects, the financial position of the company and the group at 30 June 2002 and the results of their operations and cash flows for the year then ended in accordance with South African Statements of Generally Accepted Accounting Practice, and in the manner required by the Companies Act in South Africa.


Deloitte & Touche
Chartered Accountants (S.A.)
Registered Accountants and Auditors

Sandton
28 August 2002