This is an archive copy of the IUCr web site dating from 2008. For current content please visit
https://www.iucr.org.
IUCr 1997 Report - Auditor's report to the IUCr
Respective responsibilities of Executive Committee and Auditors
In accordance with the Statutes and By-Laws of the International Union of Crystallography, the Executive
Committee is responsible for all the financial affairs of the Union and for appointing an external auditor, on the
recommendation of the Treasurer, to audit the financial statements. It is our responsibility to form an
independent opinion, based on our audit, on those statements and to report our opinion to you.
Basis of opinion
We conducted our audit in accordance with Auditing Standards issued by the Auditing Practices Board. An audit
includes examination, on a test basis, of evidence relevant to the amounts and disclosures in the financial
statements. It also includes an assessment of the significant estimates and judgements made in the preparation
of the financial statements, and of whether the accounting policies are appropriate to the Union's
circumstances, consistently applied and adequately disclosed.
We planned and performed our audit so as to obtain all the information and explanations which we considered
necessary in order to provide us with sufficient evidence to give reasonable assurance that the financial
statements are free from material misstatement, whether caused by fraud or other irregularity or error. In
forming our opinion we also evaluated the overall adequacy of the presentation of information in the financial
statements.
Opinion
In our opinion, the financial statements give a true and fair view of the state of the Union's affairs as at 31
December 1997 and of the result for the year then ended.
Deloitte & Touche
Chartered Accountants
Liverpool, England
3 June 1998
[Previous section] [Index]
in IUCr annual report for 1997
[1996] [1998] IUCr Auditor's report
Updated 2nd November 1998
Copyright © 1998 International Union of Crystallography
IUCr Webmaster