The audit was carried out in accordance with Article XI of the Financial Regulations of UNIDO and the additional terms of reference governing external audit contained in the Annex thereto, as well as International Standards on Auditing.
5. 审计是根据《工发组织财务条例》第十一条及其附件中所载关于外部审计的补充任务规定以及国际会计准则进行的。