Audit report and financial aspects of the Joint Inspection Unit report

The report is divided in two parts, one covering the audit of financial issues and the other the audit of management issues.

The report of auditors for the statutory audit of the 1994 and 1995 financial statements and the audit certificate of the auditors were approved.

The report is divided into two parts, covering the audit of financial issues and management issues, respectively.

Audit opinion, financial statements and schedules

The report is divided into two parts, covering the audit of the financial issues and management issues, respectively.

The report is divided into two parts, covering the audit of the financial issues and management issues, respectively.

Annual report and audit

Financial data and reports for audit purposes

In accordance with article XII of the Financial Regulations, we have also issued a long form report on our audit of the Office s financial statements.

In accordance with article XII of the Financial Regulations, we have also issued a long form report on our audit of the Institute s financial statements.

In accordance with article XII of the Financial Regulations, we have also issued a long form report on our audit of the Fund s financial statements.

In accordance with article XII of the Financial Regulations, we have also issued a long form report on our audit of the Programme s financial statements.

The audit report for the financial year 2003 was presented by the Registrar at the eighteenth session of the Tribunal.

The financial statements, which are included in the Interim Report of the External Auditor, Financial Performance Report and Programme Performance Report for the Biennium 2004 2005, have not been audited and no audit opinion is expressed thereon.

A. Financial statements and audit . 80 89 20

The audit certificate accompanying each audited financial statement typically certifies the procedures undertaken in relation to the audit and authenticates the financial statements.

In accordance with article XII of the Financial Regulations, we have also issued a long form report on our audit of the Centre s financial statements. Chapter III Certification of the financial statements

The new policy required that every audit assignment result in a final audit communication, normally an audit report.

In accordance with article XII of the Financial Regulations, we have also issued a long form Report on our audit of the United Nations Children s Fund s financial statements.

In accordance with article XII of the Financial Regulations, we have also issued a long form Report on our audit of the financial statements of the United Nations.

A proper financial audit is needed to ensure transparency.

In paragraph 79, the Board recommended that the audit report database for nationally executed expenditure be comprehensively updated and maintained so that the financial impact of the modified audit opinions can be quantified.

In accordance with article XII of the Financial Regulations, we have also issued a long form report on our audit of the financial statements of the United Nations Environment Programme.

In accordance with article XII of the Financial Regulations, we have also issued a long form report on our audit of the financial statements of the United Nations University. Chapter IV Certification of the financial statements

The audit includes assessing the accounting principles used and significant estimates made by the Registrar, as well as evaluating the overall presentation of the annual financial statements and the financial report.

In accordance with our usual practice, we have issued a long form report on our audit of the financial statements of the peacekeeping operations, as provided for in the Financial Regulations.

2 The financial reports of the last fiscal year and the last fiscal term have both received unqualified audit report from the certified accountants

A financial audit conducted by the European Commission sponsored audit firm Ernst Young in September October 2004 revealed the following

Noting with concern, the results of the audit report of the Convention Trust Funds for the biennium 2002 2003, which contains a financial and management audit by the external auditors of the United Nations and the need for a complete management response to the report,

E. Report on internal audit activities in 2004

In accordance with article VII of the Financial Regulations, we have also issued a long form report on our audit of the financial statements of the United Nations High Commissioner for Refugees.

In accordance with article VII of the Financial Regulations, we have also issued a long form report on our audit of the financial statements of the United Nations High Commissioner for Refugees.

Moreover, in paragraph 54 of that report, the Committee, in accordance with financial regulation 12.7, requested the Board to conduct a follow up audit of its finding on letters of assist in conjunction with its next audit.

The paragraph references in the following paragraphs are from the original BOA audit document (A 59 5 Add.1), the UNDP financial report and audited financial statements for the biennium ended 31 December 2003 and report of the board of auditors.

OIOS Audit of UNHCR Procurement (Audit report 03 03) of 6 February 2003, paragraphs 25 and 26.

The Chief of UNHCR's Audit Service introduced the report on internal audit in UNHCR for 2004 2005.

The regularity audit will be taken forward through a pre final audit in the last quarter of 2005 and a final audit after the closure of the financial period.

We conducted our audit in accordance with German audit regulations and generally accepted standards for the audit of the financial statements promulgated by the Institut der Wirtschaftsprüfer in Deutschland (IDW).

In accordance with our usual practice, we have also issued a long form report on our audit of the United Nations Joint Staff Pension Fund s financial statements as provided for in the Financial Regulations.

It is not intended to express an audit opinion on the financial statements for the twelve month period ended 31 December 2004, but rather to report on the activities carried out by external audit and any recommendations resulting therefrom.

Accepts the financial report and audited financial statements and the report and audit opinion of the Board of Auditors regarding the voluntary funds administered by the United Nations High Commissioner for Refugees for the period from 1 January to 31 December 2004 1

Accepts the financial report and audited financial statements and the report and audit opinion of the Board of Auditors regarding the voluntary funds administered by the United Nations High Commissioner for Refugees for the period from 1 January to 31 December 2004 1

The quasi fiscal cocoa agencies require a comprehensive, independent, credible, international financial audit.

EC 48 SC CRP.30 Audit Follow up Financial Management and Programme Management