(1) to uncover the properties, verify the debts and entrust an accounting firm to audit

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

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.

Audit services.

The auditing standards require that the Board plan and perform the audit to obtain reasonable assurance that the financial statements are free of material misstatement.

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

23. Audit services

Audit services.

52. Audit services.

Generators 23. Audit services

(a) Audit services.

47. Audit services.

66. Audit services.

28. Audit services.

Audit services.

8. Audit services.

55. Audit services.

56. Audit services.

46. Audit services.

77. Audit services.

57. Audit services.

18. Audit services.

28. Audit services

37. Audit services.

The Board conducted not only financial statement audits but also operational and compliance audits.

(ii) Audits facilitation of internal and external audits and follow up on the implementation of audit recommendations

The audits of Treasury and the relevant specialist areas have been included in the 2005 audit plan of the Internal Audit Section of the Office of Audit and Performance Reviews.

Financial reports and audited financial statements,

Financial reports and audited financial statements, and reports of the Board of Auditors

The present document was submitted for processing after the established deadline since it was prepared in response to the report of the Board of Auditors of the United Nations, which was finalized after the said deadline.

Financial reports, audited financial statements and reports of the Board of Auditors

Financial reports and audited financial statements

The support account costs as a percentage of total peacekeeping expenditure for the same period has averaged 3.09 per cent.

Financial reports and audited financial statements, and reports of the Board of Auditors

Financial reports and audited financial statements, and reports of the Board of Auditors

15. Contractual services.

Operational challenges OIOS is in the process of implementing the electronic working papers system to automate and enhance the audit process.

58 249. Financial reports and audited financial statements, and reports of the Board of Auditors

59 264. Financial reports and audited financial statements, and reports of the Board of Auditors

60 234. Financial reports and audited financial statements, and reports of the Board of Auditors

61 233. Financial reports and audited financial statements, and reports of the Board of Auditors

62 223. Financial reports and audited financial statements, and reports of the Board of Auditors

Financial reports and audited financial statements, and reports of the Board of Auditors

These statements have been examined and include the audit opinion of the Board of Auditors.

Independent external audits should provide an objective assurance that the financial statements present a true and fair view (or are presented fairly in all material respects) of the financial condition and performance of the audited entity.