The audit was conducted in accordance with article XII of the Financial Regulations of the United Nations and the annex thereto and with the common auditing standards adopted by the Panel of External Auditors of the United Nations, the specialized agencies and the International Atomic Energy Agency.
2. 此项审计是根据《联合国财务条例》第十二条及其附件和联合国、各专门机构和国际原子能机构外聘审计团所采用的共同审计标准进行的。