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engagement letters and selection of nationally executed auditors
任务约定书和国家执行支出审计员的选择

in their letters, each party reserved its right to revive the proceedings at any time.
每一当事方在自己的信中均保留随时恢复诉讼程序的权利。

engagement letters for nex auditors follow procurement process in appointing nex auditors
按照采购程序任命国家执行支出审计员

the board was provided with the standard unfpa subcontractor agreements but not with audit engagement letters.
审计委员会收到了人口基金标准分包协议，但没有收到审计任务约定书。

209. unfpa stated that engagement letters were not required under its rules, regulations and procedures.
209. 人口基金指出，其规则、条例和程序未规定要求任务约定书。

each finance lease payment is allocated between the liability and finance charges.
每一融资租赁付款在负债和融资费用之间分配。

engagement letters 206. the board inspected engagement letters between unfpa and nationally executed expenditure project auditors.
206. 审计委员会检查了人口基金同国家执行支出项目审计员之间的任务约定书。

each finance lease payment is allocated between the lease liability and finance charges.
融资租赁的各项付款在租赁负债和财务费用之间分摊。

41. each finance lease payment is allocated between the finance lease liability and finance charges.
41. 每笔融资租赁支付在融资租赁负债与融资费用之间分配。

it was learned in discussions with the division for oversight services that not all projects had engagement letters; the terms of reference drive the audit.
根据同监督事务司有关科的讨论，并非所有项目都有任务约定书。

unfpa stated that the engagement letter was subsequently issued in april 2010.
人口基金称，后来于2010年4月出具了任务约定书。

in 2004 and 2005, brazil responded to two letters each year, in 2006 to three letters and in 2007 it responded to the only letter sent.
2004和2005年，巴西每年答复两封信函，2006年答复三封信函，2007年对唯一的一封信函作了答复。

133. unfpa agreed with the board's reiterated recommendation to ensure that its national execution auditors issue audit engagement letters prior to the commencement of the nationally executed audit.
133. 人口基金同意审计委员会重申的建议，即确保审计员在开始审计国家执行支出之前出具任务约定书。

582. in paragraph 133, unfpa agreed with the board's reiterated recommendation that it ensure that its nationally executed expenditure auditors issue audit engagement letters prior to the commencement of the nationally executed audit.
582. 在第133段中，人口基金同意审计委员会再次提出的建议，即确保审计员在开始审计国家执行支出之前出具任务约定书。

(f) together with other relevant united nations organizations, unfpa is considering the need for engagement letters so that this practice may be harmonized, in view of the implementation of the harmonized approach to cash transfers.
(f) 鉴于在现金转移方面实施了协调统一的办法，人口基金连同其他有关的联合国组织，正在审议是否需要委托书的问题，以便协调统一这方面的做法。

23. within the context of the joint secretariat and subject to the availability of funding, it is expected that united nations voluntary trust fund on contemporary forms of slavery and the united nations voluntary fund for victims of torture will each finance a fellowship in 2014.
23. 在联合秘书处的背景下，根据资金情况，预计2014年联合国当代形式奴隶制问题自愿信托基金和联合国酷刑受害者自愿基金将各资助一个研究金名额。

132. the lack of a formal audit engagement letter creates the risk that there might be uncertainties and possible misunderstandings with respect to the engagement and that the responsibilities of the auditors, the implementing partners and unfpa might not be clarified.
132. 缺乏正式的审计任务约定书造成了不确定性风险，可能造成对任务的误解并且无法明确审计员、实施伙伴和人口基金的职责。

(g) ensure that consideration is given to independence, affiliation with professional bodies and compliance with the international standards of auditing when selecting auditors and ensure that auditors issue engagement letters before audit work is performed (para. 208);
(g) 确保在甄选审计人时顾及独立性和参加专业机构的情况及是否遵守国际审计准则；确保审计人在执行审计工作之前发出业务函（第208段）；

(a) ensure that consideration is given to independence, affiliation with professional bodies and compliance with the international standards of auditing when selecting auditors; and (b) ensure that its auditors issue engagement letters before audit work is performed
(a) 确保选择审计员时考虑到独立性、审计员同专业机构之间的关系、是否符合《国际审计标准》等问题；(b) 确保审计员在实施审计工作前出具任务约定书

129. in its report (a/63/5/add.7, paras. 206-208), the board noted weaknesses in the process of engaging nationally executed auditors and recommended that unfpa ensure that its nationally executed auditors issue engagement letters before audit work is performed.
129. 在其报告(a/63/5/add.7，第206至208段)，审计委员会指出了任用国家执行支出审计员程序存在的弱点，并建议人口基金确保审计员在实施审计工作前出具任务约定书。