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

Technical competency in understanding financial statements and reporting, generally accepted accounting principles, audit and investigation

Our responsibility is to express an opinion on these financial statements based on our audit.

Auditors' independence is a prerequisite for the reliability and credibility of the audit of financial statements.

1. Accepts the financial reports and audited financial statements and the reports and audit opinions of the Board of Auditors for the above mentioned organizations

1. Accepts the financial reports and audited financial statements and the reports and audit opinions of the Board of Auditors for the above mentioned organizations

The Administration also notes that the Board has attested to the fairness of the financial statements in its audit opinion.

It may be noted that the following Auditors have been previously selected to conduct the audit of the financial statements of the Tribunal

Furthermore, the Board notes that responsibility for proper financial statements ultimately rests with the Commissioner General, to whom the Audit Inspection Committee reports.

Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement.

The remaining items are being validated progressively by BOA as a lead in to their audit of UNDP financial statements for the current biennium.

Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement.

1. Accepts the financial reports and audited financial statements and the reports and audit opinions of the Board of Auditors for the above mentioned organizations, with the exception of the financial statements of the United Nations Office for Project Services Ibid., Supplement No. 5J (A 59 5 Add.10).

In accordance with article VII of the Financial Regulations, we have also issued a long form report on our audit of the financial statements of the United Nations High Commissioner for Refugees.

In accordance with article VII of the Financial Regulations, we have also issued a long form report on our audit of the financial statements of the United Nations High Commissioner for Refugees.

In accordance with article VII of the Financial Regulations, we have also issued a long form report on our audit of the financial statements of the United Nations High Commissioner for Refugees.

Financial reports and audited financial statements

It is not intended to express an audit opinion on the financial statements for the twelve month period ended 31 December 2004, but rather to report on the activities carried out by external audit and any recommendations resulting therefrom.

An audit also includes assessing the accounting principles used and significant estimates made by the High Commissioner, as well as evaluating the overall presentation of the financial statements.

Financial data and reports for audit purposes

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.

An audit includes examining, on a test basis, and as considered by the auditor to be necessary in the circumstances, evidence supporting the amounts and disclosures in the financial statements.

A proper financial audit is needed to ensure transparency.

In preparation of audit assignments, the UNHCR Audit Service requires access to various UNHCR financial and other reports.

AUDITED FINANCIAL STATEMENTS FOR THE CONVENTION'S

For example, in UNCC claim No. 3011313 the claimant supported his claim for business losses with audited financial statements for the fiscal year 1990 with an audit certificate dated 25 March 1991.

The audit included a general review of financial systems and internal controls and a test examination of the accounting records and other supporting evidence to the extent that the Board considered necessary to form an opinion on the financial statements.

The audit included a general review of financial systems and internal controls and a test examination of the accounting records and other supporting evidence to the extent that the Board considered necessary to form an opinion on the financial statements.

A financial audit conducted by the European Commission sponsored audit firm Ernst Young in September October 2004 revealed the following

AUDITED FINANCIAL STATEMENTS FOR THE CONVENTION'S TRUST

Notes to the financial statements Annex I

Accepts the financial report and audited financial statements and the report and audit opinion of the Board of Auditors regarding the voluntary funds administered by the United Nations High Commissioner for Refugees for the period from 1 January to 31 December 2004 1

Accepts the financial report and audited financial statements and the report and audit opinion of the Board of Auditors regarding the voluntary funds administered by the United Nations High Commissioner for Refugees for the period from 1 January to 31 December 2004 1

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

Financial information used elsewhere is consistent with that in the financial statements.

The regularity audit will be taken forward through a pre final audit in the last quarter of 2005 and a final audit after the closure of the financial period.

The Panel also noted that the dates of the audit certificates provided by some claimants in relation to post liberation audited financial statements predated the auditing firm's resumption of operations after the liberation of Kuwait.

All figures for 2004 used in both the text and the tables in this report are provisional pending the audit of the 2004 2005 Financial Statements of UNFPA by the United Nations Board of Auditors.

The Board has not audited those financial statements.

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

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

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