Unqualified opinion. Based on the examination referred to above, it is my opinion that for the period 1 October 20xx until 30 September 20xx+1) the manage- ment and control systems established for the component [1 to 5] to contribute to the production of reliable [statements of expenditure] [accounts and statements of expenditure]3 presented to the Com- mission and, therefore, to help to ensure, inter alia, the legality and Odnosne odgovornosti nacionalnog dužnosnika za ovjeravanje i revizora: Nacionalni dužnosnik za ovjeravanje odgovoran je, između ostalog, za pripremu i realno prikazivanje Izjave o jamstvu u skladu sa član- kom 25. Provedbene uredbe o programu IPA (IPA PU). Ta odgovor- nost uključuje davanje izjave u pogledu objektivnosti, potpunosti i točnosti prikazanih izdataka [i podnijetih računa]3 Komisiji, kao i o tome da li djelotvoran rad sustava upravljanja i kontrole u okviru programa IPA osigurava prihvatljivo jamstvo u pogledu pravovalja- nosti i ispravnosti transakcija na koje se Izjava odnosi. Nacionalni dužnosnik za ovjeravanje svoju procjenu treba temeljiti na svim informacijama koje su mu/joj na raspolaganju. To uključuje rad službe interne revizije. Moja odgovornost u ovom izvješću – u skladu sa člankom 29. sta- vkom 2.b) 2. alineja Provedbene uredbe o programu IPA – je izraziti mišljenje o djelotvornom radu sustava upravljanja i kontrole uspo- stavljenih za operacije u okviru komponente programa IPA [1 do 5] tijekom prethodnog razdoblja od 12 mjeseci zaključno sa (datu- mom) u svakom materijalnom pogledu. Naše revizije organiziraju se s xxx ciljem (kao i s ciljem da se ujedno osiguraju mišljenja o prikazanim izdacima [i godišnji računi kompo- nente 5]31 i završnim izjavama o zahtjevu). Organiziramo opći plan rada revizije radi ispunjenja svih naših odgovornosti prema članku 29. Provedbene uredbe o programu IPA. Naše revizije nismo plani- rali niti obavljali s ciljem da bismo mogli izraziti opće mišljenje o pouzdanosti Izjave o jamstvu nacionalnog dužnosnika za ovjeravan- xx xxx takve. No ipak navodimo svoje zaključke o tome da li rezultati obavljene revizije koju smo proveli značajno dovode u pitanje Izjavu o jamstvu. Posebno smo procijenili jesu li naši nalazi obavljene revi- zije u skladu s postojanjem ili izostankom rezervacija xx xxxxxx na- cionalnog dužnosnika za ovjeravanje prema Izjavi o jamstvu. Revi- zije smo obavili u skladu s međunarodnim revizijskim standardima. Ti standardi zahtijevaju, između ostalog, poštivanje etičkih zahtjeva te da revizi...
Unqualified opinion. Based on the examination referred to above, it is my opinion that for the period 1 October 20xx until 30 September 20xx+1) the management and control systems established for the component [1 to 5] to contribute to the production of reliable [statements of expenditure] [accounts and statements of expenditure]3 presented to the Commission and, therefore, to help to ensure, inter alia, the legality and regularity of the transactions underlying those statements, functioned effectively and, concerning its design and operation, complied in all material respects with all applicable requirements of the IPA Framework Agreement and/or any other agreements between the Commission and Montenegro in the framework of IPA. Without expressing an opinion on the overall reliability of the Statement of Assurance I conclude that the Statement of Assurance issued by the NAO did not contain any representations that would be materially inconsistent with our audit findings and which would therefore provide any reason to doubt that the Statement of Assurance has been correctly drawn up in accordance with the applicable legislation. The audits were conducted between DD/MM/20YY and DD/MM/20YY. A report on my findings is delivered at the same date as the date of this opinion.
Unqualified opinion. As of the Waiver Effective Date, the Borrower and its Subsidiaries are not in breach of any covenants requiring similar Unqualified Opinions under the ABL Financing or the European Financing which Unqualified Opinion covenants have not been waived by the lenders thereunder.
Unqualified opinion. (If there have been no limitations on the scope of the examination, and the error rates and cases of irregularity and the way they have been dealt with by the NAO do not preclude an unqualified opinion) [Based on the examination referred to above covering the audit work carried out in accordance with Article 29(2)(b) IPA IR [and the additional work I have performed], it is my opinion that the accounts submitted to the Commission for the operations under the IPA component [1 to 5] for the period from (date) to (date) (in particular, the statement of expenditure) are presented fairly, in all material respects <, including those pertaining to the legality and regularity of the underlying transactions>39 [and the internal control procedures have operated satisfactorily]3.] Or [Based on the examination referred to above covering the audit work carried out in accordance with Article 29(2)(b) IPA IR [and the additional work I have performed], it is my opinion that the final statement of expenditure presents fairly, in all material res- pects – <including those pertaining to the legality and regularity sposobnosti akreditiranih administrativnih struktura da osiguraju provjeru takve usklađenosti prije izvršenja isplate]37. Vjerujem da moje revizije osiguravaju realnu osnovu za moje mi- šljenje.
Unqualified opinion. On or before April 19, 2001, Company shall deliver to Agent and Lenders a report of an independent certified public accountant of recognized national standing satisfactory to Agent and Lenders (e.g., Ernst & Young LLP), containing no material qualification, to the effect that they have audited the Consolidated financial statements of the Company and its Subsidiaries in accordance with generally accepted auditing standards and that such Consolidated financial statements present fairly, in all material respects, the financial position of the Company and its Subsidiaries covered thereby at the dates thereof and the results of their operations for the periods covered thereby in conformity with GAAP.
Unqualified opinion. Failure to deliver the unqualified opinion in accordance with ARTICLE IV hereof.
Unqualified opinion. (If there have been no limitations on the scope of the examination, and the error rates and cases of irregularity and the way they have been dealt with by the NAO do not preclude an unqualified opinion) [Based on the examination referred to above covering the audit work carried out in accordance with Article 29(2)(b) IPA IR [and the additional work I have performed], it is my opinion that the accounts submitted to the Commission for the operations under the IPA component [1 to 5] for the period from (date) to (date) (in particular, the statement of expenditure) are presented fairly, in all material respects <, including those pertaining to the legality and regularity of the underlying transactions>1 [and the internal control procedures have operated satisfactorily]3.] Or [Based on the examination referred to above covering the audit work carried out in accordance with Article 29(2)(b) IPA IR [and the additional work I have performed], it is my opinion that the final statement of expenditure presents fairly, in all material respects - <including those pertaining to the legality and regularity of the underlying transactions>7 - the expenditure paid under the operational programme with reference:… of the IPA component [1 to 5] for the period from (date) to (date), and that the application for payment of the final balance of the Community contribution to this programme is valid.] My audits were conducted between DD/MM/20YY and DD/MM/20YY. (Place and date of issue _________________________________________________________________
Unqualified opinion. Based on the examination referred to above, it is my opinion that for the period 1 October 20xx until 30 September 20xx+1) the management and control systems established for the component [1 to 5] to contribute to the production of reliable [statements of expenditure] [accounts and statements of expenditure]3 presented to the Commission and, therefore, to help to ensure, inter alia, the legality and regularity of the transactions underlying those statements, functioned effectively and, concerning its design and operation, complied in all 19 option to be selected for component 5 material respects with all applicable requirements of the IPA Framework Agreement and/or any other agreements between the Commission and the Government of the Republic of Turkey in the framework of IPA. Without expressing an opinion on the overall reliability of the Statement of Assurance I conclude that the Statement of Assurance issued by the NAO did not contain any representations that would be materially inconsistent with our audit findings and which would therefore provide any reason to doubt that the Statement of Assurance has been correctly drawn up in accordance with the applicable legislation. The audits were conducted between DD/MM/20YY and DD/MM/20YY. A report on my findings is delivered at the same date as the date of this opinion. (Place and date of issue Signature Name and official title or function of the Head of the Audit Authority designated)]
Unqualified opinion. Failure to deliver the Unqualified Opinion in accordance with Section 7.30 hereof.
Unqualified opinion. Based on the examination referred to above, it is my opinion that for the period 1 October 20xx until 30 September 20xx+1) the management and control systems established for the component [1 to 5] to contribute to the production of reliable [statements of expenditure] [accounts and statements of expenditure]3 presented to the Commission and, therefore, to help to ensure, inter alia, the legality and regularity of the transactions underlying those statements, functioned effectively and, concerning its design and operation, complied in all material respects with all applicable requirements of the IPA Framework Agreement and/or any other agreements between the Commission and (country) in the framework of IPA. Without expressing an opinion on the overall reliability of the Statement of Assurance I conclude that the Statement of Assurance issued by the NAO did not contain any representations that would be materially inconsistent with our audit findings and which would therefore provide any reason to doubt that the Statement of Assurance has been correctly drawn up in accordance with the applicable legislation.
