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Australian Vintage Ltd.
Introduction
Australian Vintage Limited is an Australian wine company which involves in vineyards, boutique and wine production, packaging, marketing and distribution. Its major wine producing regions are across South and South East Australia, with further access to fruit from across the country. Three wineries operate all year round and are industry leaders, specialising in the production of unique varietal wines (Australian Vintage, n.d.).
Its business is based on a high-volume, low-cost model. It has a diversified earnings base with revenue coming from own-brand bottled wine, bulk wine sales and vineyard management. The company is focused on shifting the mix to sales of higher priced wine ranges (Australian Vintage, n.d.). Australian Vintage has also established 18 new distributor relationships around the world. The new relationships generated solid branded sales growth (Australian Vintage, n.d.).

Principle Business Function
‘The consolidated entity’s principal activities in the course of the financial year were wine making, wine marketing, vineyard management and development’.
(Australian Vintage, 2011, p20)

Registered Office
275 Sir Donald Bradman Drive
Cowandilla SA 5033
(Australian Vintage, 2011, p85)

The Auditor
In the 2011 financial year the company was audited by a member firm of the worldwide accountancy firm known as Deloitte Touche Tohmatsu Ltd, a firm that is limited by guarantee (Deloitte, n.d.). Deloitte is a firm that was formed in the UK in the early 19th Century by a man named William Welch Deloitte (Deloitte, n.d.).
The annual report (Australian Vintage, 2011, p32) states that the audit was undertaken by a South Australian member firm located in Waymouth Street, Adelaide. The partner in charge was Stephen Harvey (Australian Vintage, 2011, p32). The report (Australian Vintage, 2011, p32) states that ‘In

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