The notification shall contain the conclusions of the audit and any corrective actions required.
四)审计结论、意见及建议;.
The audit findings, conclusions and recommendations;
管理层适当注意到审计结论,并基本同意所提出的建议。
The Management duly noted the audit findings and generally agreed to the recommendations.
审计委员会了解,该司为了改进审计结论的文件正在研究能否使工作文件的编写自动化。
The Board understands that the Division is examining the possibility of automating working paper preparation in order toimprove documentation of audit conclusions.
The UNHCR Audit Section issuedapproximately 150 audit observations communicating audit findings and recommendations to UNHCR managers in the field and at headquarters.
委员会强调,审计和管理咨询司正在审查能否使工作文件拟订自动化,以改进审计结论的登记工作。
The Board understood that the Audit and Management Consulting Division was examining the possibility of automating working paper preparation in order toimprove the documentation of audit conclusions.
难民专员办事处目前正在修订其关于循环基金的业务指南,其中将致力回应审计结论和建议。
UNHCR is currently revising its operational guidance for revolving funds,which will address the audit findings and recommendations.
其他原因包括注册会计师可能选择了不恰当的审计程序、审计过程执行不当,或者错误解读了审计结论。
Such other factors include the possibility that an auditor might select an inappropriate audit procedure, misapply an appropriate audit procedure,or misinterpret the audit results.
其他原因包括注册会计师可能选择了不恰当的审计程序、审计过程执行不当,或者错误解读了审计结论。
Such other uncertainties arise because an auditor might select an inappropriate auditing procedure, misapply an appropriate procedure,or misinterpret the audit results.
审计结论是,虽然三个参加机构都取得相当的进展,但各国家方案尚未完全符合现金转移统一办法。
The audit concluded that while three participating agencies had made considerable progress, the country programmes were not yet fully compliant with the HACT approach.
审计结论是,联合国内罗毕办事处在联合国总部的支持下,在规划和执行项目方面设立了有效的控制。
The audit concluded that the United Nations Office at Nairobi had established effective controls in planning and executing the project, with support from United Nations Headquarters.
审计结论提出的主要问题是,1998年之前,开发计划署没有适当的管理结构对信息系统项目进行管理。
The primary issue arising from the audit conclusions is that UNDP did not havethe proper management structure to manage the information systems projects prior to 1998.
Field accounts reviewed and monitored monthly to interpret andconsistently apply accounting policies; audit findings reviewed to provide guidance on appropriate actions to enable compliance with recommendations.
(a) Review of the audit outcome, which involves the review of audit findings based on an assessment of the risks involved, their severity, and their possible impact on the overall implementation of NGO/NEX projects.
Official publication of the reports would give managers a sense of ownership and motivation to effect change,while citizens would be able to access both the findings of audits and the subsequent responses by management.
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