These statistics should be used with due caution.

However, at present, it is considered prudent to use as a working tool the estimation of sixty two trial days per accused.

Accordingly, the national communication states that these estimates should be treated with caution.

A good design process will therefore select criteria that reflect more than one perspective and that permit or force the assessing groups to consider the information gathered in a balanced way.

Another time consuming component, careful validation assures the accountability of the assessment process itself.

Audit of the Post Conflict Assessment Unit

Subject to a review under Article 8 and the acceptance of the revised estimate by the expert review team, the revised estimate shall replace the adjusted estimate.

The United States delegation wondered whether the lower estimated cost of external audits by the Board of Auditors reflected reduced audit coverage or better audit efficiency.

However, it must be underlined that estimations of remittances flows must be taken with great care as there is no consensus about the way they must be valued.

Technical guidance on methodologies for adjustments under

The reduction in the estimated costs of external audit reflects a reduced provision by the Board of Auditors ( 27,000).

utilization of a third courtroom

As a result of the work done, no significant matter came to our attention.

Provision is made for the estimated cost of external audit for the budgeted period.

An estimate of 1,046 trial days will be required for their completion.

In the first quarter of 2006, member States are expected to volunteer to be audited and it is anticipated that there could be 20 to 30 audits during the 2006 2007 biennium.

However, since the Department of Peacekeeping Operations had been unable to provide the Board with an overall plan or schedule for the periodic assessment of missions, it had been unable to assess the extent of such reviews or assessments.

(ii) Prudence, substance over form, and materiality should govern the selection and application of accounting policies

The Promise and Peril of Macroprudential Policy

This estimate covers the cost of external audit service for the Force.

Based on the estimation of sixty two trial days per accused, a further 161 trial days will be required for the completion of trial.

The Director of External Audit (South Africa), United Nations Board of Auditors, stated that the Board of Auditors would assess the Atlas reviews and issue a report to the General Assembly in September 2006.

The amount of 1,657,900 covers the estimated requirements for external audit ( 462,400) as requested by the Board of Auditors, and for internal audit ( 1,195,500) as requested by the Office of Internal Oversight Services.

Under the cost sharing arrangements, it is estimated that approximately one half of external audit costs are expended on the audit of administrative operations and one half on investment operations.

The estimated number of trial days required for the completion of all trial work is 2,596 trial days.

The estimated number of trial days required for the completion of all trial work is 2,263 trial days.

Where the Party submits recalculated estimates for commitment period years prior to the inventory year subject to review, adjustments may be applied retrospectively for those estimates that have not yet been reviewed, if the provisions of paragraph 4 above apply to these recalculated estimates.

Where the Party submits recalculated estimates for commitment period years prior to the inventory year subject to review, adjustments may be applied retroactively for those estimates that have not yet been reviewed, if the provisions of paragraph 4 above apply to these recalculated estimates.

The cost estimates for the period under review were based on an authorized strength of 3,980.

Based on the estimation of sixty two trial days for a single accused trial, a further fifty trial days will be required for the completion of trial.

(c) consideration of prudent commercial practices

For example, Internal Audit Divisions I and II have initiated assessments of their operations, as mentioned below, which will be completed in the coming months.

An estimate of 837 trial days will be required for their completion (para.

Review and appraisal of the Madrid Plan of Action at different levels

Based on the estimation of sixty two trial days for a single accused trial, a further fifty three trial days will be required for the completion of trial.

It is expected that the regional commissions will elaborate concrete plans for conducting the review and appraisal exercises.

These estimates are based on past experience with peacekeeping audits.

Amend the text for the hazard statements to read as follows

Based on the average of sixty two trial days per accused (paras. 17 21), it is estimated that their trials could take 868 trial days.

The Supreme Audit Institution should develop procedures for assessing the internal audit unit s work to determine the extent to which it can be relied upon.

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.

(ii) Prudence, substance over form and materiality should govern the selection and application of accounting policies

He emphasized the general principle prohibiting unconscionable corporate behaviour and two economic responsibilities (a) to assess the risk of an investment properly and with due diligence, and (b) to conduct the investment with reasonable care in accordance with sound business principles.

The planned assessment of the compacts at the end of 1998 and the review of the implementation plan and the strategic plan should allow UNDP to evaluate the objectives of the change process. D. United Nations Children s Fund

The estimated audit expenses for investments ( 256,200) would cover one P 4 post, that of coordinator of the new internal audit function, and the estimated cost of engaging an outside consultant to assist the Office of Internal Oversight Services in the investment audit ( 50,000).