The Auditor and its staff shall have free access at all convenient times to all books, records and other documentation which are, in the opinion of the Auditor, necessary for the performance of the audit.

The Auditor shall not be required to mention any matter referred to in the foregoing that, in its opinion, is insignificant in all respects.

The Auditor (or such of its officers as it may designate) shall express and sign an opinion on the financial statements which shall read as follows

Lead Auditor

Lead Auditor

Auditor General

Mr. AJMAL (Comptroller General), referring to the report of the External Auditor, noted that, after extensive audits at UNIDO headquarters and in the field offices, the External Auditor had expressed an unqualified opinion on UNIDO's financial statements for the last biennium, and had also stated that adequate controls were in place.

v. Appointment of an External Auditor

(e) Appointment of an External Auditor

C. Function of the Auditor General

The Auditor may draw the attention of the Tribunal and the Meeting of States Parties to any denial of information classified as privileged which, in its opinion, was required for the purpose of the audit.

APPOINTMENT OF AN EXTERNAL AUDITOR (item 12)

MS. EVA LINDSTRÖM, AUDITOR GENERAL OF SWEDEN

4 (e) Appointment of an External Auditor

E. Appointment of the auditor for 2004

Item 12. Appointment of an External Auditor

The interim report of the External Auditor will include the Director General's observations on the implementation of the recommendations of the External Auditor.

The interim report of the External Auditor will include the Director General's observations on the implementation of the recommendations of the External Auditor.

Auditor General of the Republic of South Africa

Auditor General of the Republic of South Africa

Auditor General of the Republic of South Africa

Appointment of Auditor for financial years 2005 2008

Auditor General of the Republic of South Africa

c Excludes the Office of the Resident Auditor.

Reports of the auditor for 2002 and 2003

Candidatures for the appointment of an External Auditor.

Candidatures for the appointment of an External Auditor

The financial statements, which are included in the Interim Report of the External Auditor, Financial Performance Report and Programme Performance Report for the Biennium 2004 2005, have not been audited and no audit opinion is expressed thereon.

The Auditor General of the Republic of South Africa

Implementation of the recommendations of the External Auditor (item 4)

Item 7. Implementation of the recommendations of the External Auditor

Item 4. Implementation of the recommendations of the External Auditor

Appointment of an auditor for the financial period 2005 2006.

(e) APPOINTMENT OF AN EXTERNAL AUDITOR (continued) (GC.11 CRP.6)

Interim report of the External Auditor on the accounts of the

The Tribunal may make proposals regarding the appointment of the Auditor.

(Signed) Shauket A. Fakie Auditor General of the Republic of South Africa

Under paragraph 4, every association must have a legal auditor of accounts.

Interim report of the External Auditor (IDB.30 8 PBC.21 8)

Interim report of the External Auditor (IDB.30 8 PBC.21 8)

Interim report of the External Auditor (PBC.21 8 IDB.30 8)

The independent auditor may not be designated for more than three years.

(Signed) Shauket A. Fakie Auditor General of the Republic of South Africa

(Signed) Shauket A. Fakie Auditor General of the Republic of South Africa

Documents IDB.30 5 PBC.21 5 and Add.1 provided information on the candidatures for the position of External Auditor, including the nomination of Ms. Eva Lindström, Auditor General of Sweden.