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

(1) Where a securities firm does not undertake audit on the departure of its legal representative or senior manager and submit audit reports according to provisions

Additional terms of reference governing the audit of the International Tribunal for the Law of the Sea

The auditors of the Office of Internal Oversight Services have agreed to elaborate criteria, in accordance with international accounting standards, to facilitate the review of audit reports by the secretariat of the Fund.

(Signed) Philippe Séguin First President of the Court of Accounts of France (Lead Auditor)

In addition, article 109 of this law sets forth the obligation to designate internal auditors within banks.

The present practice for determining the amount of the audit fee is that the Board presents the allocation of audit assignments to the Committee for concurrence.

(Signed) Philippe Séguin First President of the Court of Accounts of France Lead auditor

(Signed) Philippe Séguin

The First President of the Court of Accounts of France

Austria, Court of Audit

Also, the Office of Audit and Performance Review has been reviewing its audit planning methodology with a view to adopting a more formal risk based approach.

Considering that the Tribunal has no internal audit service, the request for quotation included a provision for an interim audit every two years, i.e., in 2005 and 2007.

The financial statements of the organization for a specified period or at a specified date audited by the External Auditors (United Nations Board of Auditors).

In case it is otherwise stipulated by the state, such provisions shall prevail.

The above shall not apply where a higher or lower limit on liability for professional services is prescribed by law, e.g. for a statutory audit.

An initial audit and periodic audits shall be conducted to the satisfaction of the competent authority.

Audit of court management

(a) Reviewing the strategy and workplans of internal and, in some organizations, external audit and discussing the scope and content of their audits so as to identify audit priorities and suggesting potential audit areas within which to address the organization's risks

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

In addition to the above there was other net income in the total amount of USD 58,902 from different sources like interest income, German social security payments recovered and the cancellation of prior period obligations and exchange differences.

There was no established practice relating to the term of office of an external auditor in international organizations.

The annulment of fictitious and or illegal debts should be decided on the basis of these audits

16. The Board s interim audits and the Internal Audit reports noted that liquidation documents did not always meet required standards.

The Office of Audit and Performance Review has incorporated procedures in its country office audit guide to ensure that audit clauses are included in all project agreements.

UNOTIL is also prepared to assist in the creation of legislation to establish the High Administrative Tax and Audit Court, as envisaged in the Constitution, and other administrative courts of first instance.

However, should there be a special audit undertaken by only one Board member, the Board may decide to allocate those fees to that member.

Given the auditors right to access such accounts, the audit certification of UNHCR should not be made contingent on the number of audit certificates available at the time of the audit exercise.

The planned workplan of the Office reflected the following audits

Protection of mothers and children and enhancement of their roles and their status within the family unit.

57 307 Administration of justice in the Secretariat

The External Auditor shall express and sign an opinion on the financial statements of the Organization.

That pattern is advantageous in view of the interrelationship between the Board apos s agenda and the items for consideration by the Panel.

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

Audits and evaluations will continue to help in identifying good management practices and those in need of improvement.

175. The Commission decided to await the judgements of the Tribunals in the ongoing Vienna case, and to defer any decision on the review of the methodology regarding the language factor to a later date.

This Charter clarifies and elaborates the legal mandate of the existing Office of Internal Audit.

In order to determine the breakdown of the audit costs, based on the experience with external audits, it had been determined that 50 per cent of the audit work related to the investment area. Therefore, 50 per cent of the full cost of investment audits would be borne by the Fund, and one third of the remaining 50 per cent of audit costs would be borne by the United Nations.

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.

78. The medium term audit plan for 1998 2001 has been finalized for all activities except the UNHCR audit section.

B. Technology based audit techniques

(ii) Data and methods for monitoring, verification and audit.

Exhibit VI

14. UNFPA has, in consultation with the Board of Auditors, established a strategy for improving the extent of audit coverage and the timing of receipt of the audit reports, that involves each country office establishing an annual audit plan in which high value and high risk projects are targeted for audit coverage monitoring implementation of the plans and reviewing the quality of the audit reports.

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