In several instances, the auditing firms asserted that the financial statements were authentic and contemporaneous.

Following the technical missions, the Panel checked whether the auditing firms had themselves filed claims with the Commission.

UNHCR properly requires its implementing partners to supply audit certificates delivered by external auditing firms on their local operations funded by it.

During the interviews of the auditors and in follow up communications, all of the audited financial statements were presented to the auditing firms to confirm their authenticity.

In order to gather additional information about the preparation of audited financial statements for claimants in this instalment, the Panel directed the secretariat to undertake a technical mission to Kuwait in December 2004 to meet with some of the auditing firms involved in the preparation of the accounts, with the Kuwait Ministry of Commerce and Industry, which licenses auditing firms, and with the Kuwait Association of Accountants and Auditors.

Lynis auditing tool

Strengthen independence of oversight and auditing

We take care of your auditing.

(a) Hold regular meetings with the Qualifications Committee, national and international observers, participating auditing firms and such other actors as they may deem appropriate in order to exchange relevant information

Security auditing tool (root)

Egypt, Central Auditing Organization

(3) auditing results of its annual financial report

In some cases, the auditing firms denied having prepared financial statements bearing their name and asserted that they did not know the claimant or did not recognize the accounts as their work product.

The internal auditing department shall inform the compliance department of the auditing situation and conclusion upon completion of the internal auditing, while the latter may, in light of the compliance risk monitoring situation, take the initiative to propose suggestions to the former.

Management should therefore restructure auditing with a view to improving coverage of field peacekeeping activities and developing benchmarks and parameters to facilitate future auditing.

Article 69 An enterprise shall accept the financial supervision of the competent authority of finance and the financial auditing of the auditing organ of the state under law.

The new Bosnia and Herzegovina Law on Accounting and Auditing will, inter alia, put in place a uniform set of international accounting and auditing standards.

This may be assisted by systematic auditing.

This will facilitate management, reporting and auditing.

World Bank (2004a). Implementation of International Accounting and Auditing Standards Lessons Learned from the World Bank's Accounting and Auditing ROSC Program. Hegarty, Gielen, Hirata Barros, World Bank.

(c) A system of accounting and auditing standards and related oversight

A wide range of skills and knowledge is needed for auditing.

Provision of venture capital to newly emerging innovative firms may also attract international firms to collaborate with domestic firms.

Most claimants alleged that these financial statements were original and or contemporaneous documents that either had survived Iraq's invasion and occupation of Kuwait or were reissued by the auditors for the purpose of submission to the Commission, based on the auditing firms' pre invasion records.

Methodologies for the verification and auditing of actual emission reductions or removals ..

We need firms. The firms have gone away.

Second, the Panel noted that four Kuwaiti auditing firms provided pre invasion audited financial statements in relation to various businesses that, according to the records of the Kuwait Ministry of Commerce and Industry, either did not exist or only started operations after the liberation of Kuwait.

World Bank (2004c). Accounting and Auditing ROSC for India.

World Bank (2004d). Accounting and Auditing ROSC for Mexico.

A provision of 600,000 is made for auditing, investigation and oversight services provided by OIOS, as well as the reimbursement of costs incurred by the Board of Auditors for auditing the Fund of UNDCP.

Clusters of firms may or may not involve formal partnerships between spatially proximate firms.

He and his team had significant experience in the auditing of international organizations.

World Bank (2003e). Accounting and Auditing ROSC for South Africa.

(e) Common Auditing Standards (E CN.7 1997 CRP.17)

(f) Common auditing standards (E CN.7 1997 CRP.17)

Stratified sample survey of firms

We conducted our audit in accordance with the common auditing standards of the Panel of External Auditors of the United Nations, the specialized agencies and the International Atomic Energy Agency and with the International Standards on Auditing.

FDA remains in place, auditing concessionaires' forestry practices and tax assessments.

We conducted our audit in accordance with the common auditing standards of the Panel of External Auditors of the United Nations, the specialized agencies and the International Atomic Energy Agency and in conformity with international standards on auditing.

We conducted our audit in accordance with the common auditing standards of the Panel of External Auditors of the United Nations, the specialized agencies and the International Atomic Energy Agency and in conformity with international standards on auditing.

Comprehensive review of governance arrangements, including an independent external evaluation of the auditing and oversight system

Discussion Paper on the Financial Reporting and Auditing Aspects of Corporate Governance. European Federation of Accountants.

The Council shall appoint independent auditors for the purpose of auditing the accounts of the Organization.

Comprehensive review of governance arrangements, including an independent external evaluation of the auditing and oversight system

Comprehensive review of governance arrangements, including an independent external evaluation of the auditing and oversight system