Chairman, Panel of External Auditors of the United Nations, the specialized agencies

Eight revisers and editors participated in the pilot project.

The state auditors are already there. They'll discover it any minute.

They noted that the role of external auditors was distinct from that of internal auditors internal audits constituted a valuable management tool and therefore should be carried out on a regular basis.

81. Another session of the Board is usually held immediately after the Panel apos s session.

UNDP acknowledges that CPMP is currently of limited value to headquarters and has told the Board that its format, function and use will be reviewed.

Opinion

Say!

It's rather a pity to wait and let the auditors convince you, but since you asked for it...

On acceptance, as you put it. You'd act for the citizens of Warlock.

They keep a file on what everybody thinks of you.

Opinion concerning

Consideration of the Committee

Oh, he must have.

The Committee of Actuaries had expressed serious concerns about some of the observations and requests made by the External Auditors.

At the request of the Board, arrangements had been made to initiate joint discussions with the External Auditors.

Board of Auditors and Panel of External Auditors of the United Nations, Specialized Agencies and the International Atomic Energy Agency

Well, that's Michael Denton. He's a creationist.

Separate opinion of Committee member Mr. Alexander Yakovlev (dissenting, in part)

Individual opinion of Committee member Mr. Hipólito Solari Yrigoyen (dissenting)

Well, that's Michael Denton.

A few reviewers have noted that the daily handling of records and varied data may have had an influence on his literary style.

Comment by the Administration. Efforts are being made in this regard and the recruitment process for the positions of reviser is ongoing.

F. Board of Auditors and Panel of External Auditors of the United Nations, Specialized Agencies and the International Atomic Energy Agency

These statements should be supported by audit certificates provided by the external auditors of the agencies concerned.

Individual opinion (dissenting) of Committee member Mr. Hipólito Solari Yrigoyen

Audit opinion

V. ADVISORY OPINION . 195 197 45

Everybody's got an opinion.

Mind that one.

I'll say I am.

I'll say so.

Make up your mind.

You have a point.

But what? What does Noriko think?

Most of them have seen the original.

I have an opinion.

...and what does your wife think?

Then he saw.

Audit opinion

Appropriate containment techniques may include

C. Audit opinion

II. AUDIT OPINION . 28

V. ADVISORY OPINION

Having considered the opinion of the Administrative Court,