Appointment of an External Auditor.

v. Appointment of an External Auditor

(e) Appointment of an External Auditor

APPOINTMENT OF AN EXTERNAL AUDITOR (item 12)

4 (e) Appointment of an External Auditor

Item 12. Appointment of an External Auditor

Candidatures for the appointment of an External Auditor.

Candidatures for the appointment of an External Auditor

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.

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

GC.11 Dec.16 APPOINTMENT OF AN EXTERNAL AUDITOR

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

Proposal for appointment of External Auditor (Ref. CU 2005 3)

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

Interim report of the External Auditor on the accounts of the

Ms. HE Wangyang (China) supported the Philippine candidate for External Auditor.

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)

All candidates completed the standardized form Proposal for appointment of External Auditor .

IMPLEMENTATION OF THE RECOMMENDATIONS OF THE EXTERNAL AUDITOR (continued) (IDB.30 8)

It is illegal for any individual or firm that is not a Statutory Auditor to perform a company audit.

(e) APPOINTMENT OF AN EXTERNAL AUDITOR (IDB.30 5 and Add.1 4)

INTERIM REPORT OF THE EXTERNAL AUDITOR, FINANCIAL PERFORMANCE REPORT AND PROGRAMME PERFORMANCE REPORT

In accordance with financial regulation 11.1, an external auditor, who shall be Auditor General (or an officer exercising an equivalent function) of a Member

(e) APPOINTMENT OF AN EXTERNAL AUDITOR (GC.11 CRP.4, GC.11 CRP.6)

The post of External Auditor required a high degree of objectivity, impartiality and professionalism.

The proposal for appointment of External Auditor, and his curriculum vitae, are likewise enclosed.

(e) APPOINTMENT OF AN EXTERNAL AUDITOR (continued) (IDB.30 5 and Add.1 4)

It ensured that the external auditor conducted its work in accordance with international auditing standards.

The Proposal for Appointment of External Auditor as well as Ms. Lindström's curriculum vitae are enclosed.

Mr. DERY (Philippines) said the voting for the External Auditor had shown a division of views.

The External Auditor shall express and sign an opinion on the financial statements of the Organization.

The External Auditor would report on the status of implementation of those recommendations in his next report.

Since UNIDO had become a specialized agency, no External Auditor had been appointed from an Asian country.

Interim report of the External Auditor, financial performance report and programme performance report for the biennium 2004 2005.

As of 21 February 2005, the following candidatures had been received for the appointment of an External Auditor

(i) Should it be necessary, a reference to the report of the External Auditor on the financial statements.

On 12 May, at the recommendation of the Chairman, the Committee also took note of the Director General's observations on the implementation of the recommendations of the External Auditor as contained in the interim report of the External Auditor (PBC.21 8).

i. Interim report of the External Auditor, financial performance report and programme performance report for the biennium 2004 2005

During the tenth session of the General Conference in 2003, the Philippines had withdrawn its nomination for the post of External Auditor in the interests of consensus, paving the way for the reappointment of the incumbent External Auditor from South Africa for a second term.

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.