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

Accordingly, the Board has placed an unqualified opinion on the financial statements of UNICEF.

Accordingly the Board has placed an unqualified opinion on the financial statements of the Fund.

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

Accordingly, the Board has placed an unqualified opinion on ITC apos s financial statements for 1992 1993.

Delegations noted that UNFPA had gone from a qualified opinion to an unqualified opinion by the Board of Auditors on its financial statements, signalling improvements in financial management.

The Comptroller stated that UNICEF continued to receive an unqualified audit opinion from the Board of Auditors, and that in the Fifth Committee's review of the reports concerning the funds and programmes, no issues had been raised in relation to UNICEF.

The Comptroller stated that UNICEF continued to receive an unqualified audit opinion from the Board of Auditors, and that in the Fifth Committee's review of the reports concerning the funds and programmes, no issues had been raised in relation to UNICEF.

Accordingly, the Board has given an unqualified opinion on UNITAR apos s financial statements for the year ended 31 December 1993.

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

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

UNICEF appreciated that audits were used to identify areas where improvements could be made, and would continue to aim for unqualified audit reports.

UNICEF appreciated that audits were used to identify areas where improvements could be made, and would continue to aim for unqualified audit reports.

Accordingly, the Board has given an unqualified opinion on the United Nations financial statements for the financial period ended 31 December 1993.

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.

Unqualified freedom to arbitrate

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.

Accordingly, the Board has placed an unqualified opinion on the financial statements of the funds of UNEP for the biennium ended 31 December 1993.

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.

Accordingly, the Board has placed an unqualified opinion on the financial statements of the United Nations Relief and Works Agency for Palestine Refugees in the Near East.

Unqualified board members do not ask hard questions.