Audit opinion

Audit opinion

C. Audit opinion

Qualified audit opinion

III. AUDIT OPINION

II. AUDIT OPINION . 28

III. AUDIT OPINION . 29

III. AUDIT OPINION . 25

III. AUDIT OPINION . 16

III. AUDIT OPINION . 21

III. AUDIT OPINION . 32

III. AUDIT OPINION . 41

III. AUDIT OPINION . 74

III. AUDIT OPINION . 20

A. Audit opinion . 76

We believe that our audit provides a reasonable basis for the audit opinion.

We believe that our audit provides a reasonable basis of our opinion.

We believe that our audit provides a reasonable basis for our opinion.

The Board considers its audit approach provides a reasonable basis for its opinion.

The Board considers its audit approach provides a reasonable basis for its opinion.

The Board considers that its audit approach provides a reasonable basis for its opinion.

The Board considers that its audit approach provides a reasonable basis for its opinion.

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

5. The Board has qualified its audit opinion on the financial statements of four organizations.

These statements have been examined and include the audit opinion of the Board of Auditors.

Accordingly, the Board has restricted the scope of its audit opinion (paras. 28 to 30).

The Board has restricted, therefore, the scope of its audit opinion to exclude this expenditure.

These statements have been examined and include the audit opinion of the Board of Auditors.

II. AUDIT OPINION, FINANCIAL STATEMENTS AND SCHEDULES FOR THE YEAR ENDED 31 DECEMBER 1993 . 76

However, due to the absence of audit certificates, there is insufficient evidence to allow the Board to form an audit opinion in respect of this expenditure.

However, owing to the absence of audit certificates, there is insufficient evidence to allow the Board to form an audit opinion in respect of this expenditure.

Note The members of the Board of Auditors have signed only the original English version of the audit opinion.

Note The members of the Board of Auditors have signed only the original English version of the audit opinion.

Note The members of the Board of Auditors have signed only the original English version of the audit opinion.

These audit procedures are designed primarily for the purpose of forming an opinion on the financial statements of UNDP.

These audit procedures are designed primarily for the purpose of forming an opinion on UNITAR apos s financial statements.

These audit procedures were designed primarily for the purpose of forming an opinion on UNDCP apos s financial statements.

These audit procedures are designed primarily for the purpose of forming an opinion on ITC apos s financial statements.

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

Note The members of the Board of Auditors have signed only the original English version of the present audit opinion.

23. The Advisory Committee notes that the Board has qualified its audit opinion on the financial statements of four organizations.

None of these matters affected the Board apos s audit opinion on the UNDP financial statements and schedules for the period.

The Board has, therefore, been able to remove the long standing qualification of the audit opinion in respect of agency expenditures.

External audit can only apply a test check of transactions to the extent necessary to form an opinion on the financial statements.

None of these matters affected the Board apos s audit opinion on UNITAR apos s financial statements and schedules for the year.