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.

(c) A reference to the audit standards followed

(e) Common Auditing Standards (E CN.7 1997 CRP.17)

(f) Common auditing standards (E CN.7 1997 CRP.17)

(c) A system of accounting and auditing standards and related oversight

The standard time frame for the issuance of audit reports is to be examined as part of the review of its audit procedures.

Such a framework is provided by the Guidelines for Internal Control Standards approved by the International Organization of Supreme Audit Institutions (INTOSAI).

We conducted our audit in accordance with the common auditing standards of the Panel of External Auditors of the United Nations, the specialized agencies and the International Atomic Energy Agency and in conformity with international standards on auditing.

(a) Examination of national standards and regulations for environmental financial accounting

They can be viewed as the minimum acceptable standards for organizations to follow when instituting internal controls and should provide criteria for auditors when auditing the internal control structure.

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

We conducted our audit in accordance with the Common Auditing Standards of the Panel of External Auditors of the United Nations, specialized agencies and the International Atomic Energy Agency.

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).

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.

We conducted our audit in accordance with the Common Auditing Standards of the Panel of External Auditors of the United Nations, the specialized agencies and the International Atomic Energy Agency.

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.

The audit was carried out in accordance with Article XI of the Financial Regulations of UNIDO and the additional terms of reference governing external audit contained in the Annex thereto, as well as the Common Auditing Standards of the Panel of External Auditors of the United Nations, the specialized agencies and the International Atomic Energy Agency and conforms to International Standards on Auditing.

We conducted our audit in accordance with the Common Auditing Standards of the Panel of External Auditors of the United Nations, specialized agencies and the International Atomic Energy Agency.

We conducted our audit in accordance with the common auditing standards of the Panel of External Auditors of the United Nations, specialized agencies and the International Atomic Energy Agency.

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.

The Deputy Executive Director noted that UNICEF intentionally set itself very demanding performance standards and that its audit function was fully transparent to the United Nations Board of Auditors.

Therefore, developing countries attach importance to the review of the Green Box criteria.

10. The INTOSAI Guidelines provide minimal acceptable standards of internal controls.

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.

We conducted our audit in accordance with the common auditing standards of the Panel of External Auditors of the United Nations, specialized agencies and the International Atomic Energy Agency.

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.

We conducted our audit in accordance with the common auditing standards of the Panel of External Auditors of the United Nations, specialized agencies and the International Atomic Energy Agency.

E. Accounting standards

6.6.2.3 Design criteria

6.6.3.3. Design criteria

6.6.4.3 Design criteria

The audit was conducted from October to December 1997 at United Nations Headquarters in accordance with the Standards for the Professional Practice of Internal Auditing in the United Nations Organizations.

(b) Indicators are defined and will be used as the quantitative standard before a specific audit recommendation can be considered implemented

Nevertheless, the Task Force on Accounting Standards would continue to review the possibility of further harmonization.

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

organizational responsibilities description of environmental management systems and international standards (e.g., ICC ISO EMAS)

The Oversight Committee discussed for the first time in May 2005 the audit reports with an audit rating of below average or seriously deficient.

12.2 The audit shall be conducted in conformity with generally accepted common auditing standards and in accordance with the additional terms of reference set out in the annex to these Regulations.

5. The Board confirmed that organizations have generally complied with the common accounting standards for the biennium 1996 1997.

In the future, UNDP will archive the audit reports, applying the standard procedure for all financial records.

We conducted our audit in accordance with the Common Auditing Standards of the Panel of External Auditors of the United Nations, specialized agencies and the International Atomic Energy Agency.

C. Qualification criteria

The Board assessed 10 of the 20 frameworks prepared for 1996 1997 against those criteria.

Compute standard time

The audit was conducted in conformity with article VII of the Financial Regulations and Rules of the United Nations and the annex thereto, the common auditing standards of the Panel of External Auditors of the United Nations, the specialized agencies and the International Atomic Energy Agency and the International Standards on Auditing.