For example, for the EU wide statutory audit that was completed in April, the European Parliament agreed to a revised directive and new regulation that should have been directly applicable in all 28 member countries. But, in more than 20 cases, member states were given discretion over its implementation and interpretation.

The Board will monitor the impact of the directive on the financial status of UNOPS during the final audit visit to be conducted for the 2004 2005 biennium.

Statutory request.

UNOPS audit exception reports are being developed in conjunction with UNDP and will be rolled out in the second and third quarters of 2005 after completion of the statutory reports for the year end closing.

There is no statutory timeframe.

Drafting of statutory law continues.

Directive on disposal of construction materials (Council Directive 91 689 EEC (OJ L 377, 31.12.1991, p.20))

The audit exception reports are being developed by the Office of Information Systems and Technology and were to be progressively rolled out in the second and third quarters of 2005, after completion of the statutory reports for year end closing.

The publication of some additional information is encouraged, for example, in the EU public procurement directive (the EU directive ).

See also the session.name configuration directive.

This directive needs to be set to 0.

This directive needs to be set to 0.

By default, the browscap directive is commented out.

The EU Public Procurement Directive, article 38 (6).

Article 54(7) of Directive 2004 18 EC.

Statutory Instrument No. 1082, 2003, www.legislation.hmso.gov.uk si si2003 20031082.htm.

Every character in this directive is considered as separator!

See, e.g., the EU Public Procurement Directive, annex VIII.

The directive did not require the imposition of penalties.

The judgement reads as follows The crime committed is statutory rape.

Directive on the demolition of buildings, structures and installations containing asbestos and the removal of asbestos or materials containing asbestos therefrom (Council Directive 87 217 EEC (OJ L 85, 28.3.1987, p.40), as amended by Council Directive 91 692 EEC (OJ L 377, 31.12.1991, p.48))

E.C. (2001) Commission Directive 2001 59 European Community August 2001.

See article 54(3) of EU Directive 2004 18 EC.

E.g., under article 43 of EU Directive 2004 18 EC.

See article 54(8) of EU Directive 2004 18 EC.

Audit opinion

Audit process

Audit opinion

External audit

Internal audit

Audit costs

Audit Division

Internal audit is conducted by a dedicated UNHCR Audit Service, which forms part of Internal Audit Division II that is headquartered at Geneva.

The UNHCR Audit Service, in close cooperation with the UNHCR Audit Coordinator in the Controller's Office, vigorously follows up on outstanding audit recommendations.

Directive 2002 73 EC amending Council Directive 76 207 EEC and which contains a new definition of indirect discrimination, harassment as a form of discrimination (Articles 4 and 5) Council Directive 97 80 EC on the burden of proof in cases of discrimination based on sex (Article 6).

We believe that our audit provides a reasonable basis for the audit opinion.

The Audit Services Branch will update the checklist for the 2005 audit exercise.

Directive on minimum transparency requirements for listed companies. European Commission. December.

SWX Swiss Exchange (2002). Directive on Information Relating to Corporate Governance.

See, e.g., article 54(4) of EU Directive 2004 18 EC.

Article 54(4 and 5) of EU Directive 2004 18 EC.

EC (2002c). Recommendation on statutory auditors' independence in the EU. European Commission. May.

Her appeal was ultimately dismissed as having been filed outside the statutory deadline.

Internal audit ratings

So we audit.