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1

Board, Auditing Practices. Revision of auditing standards and guidelines. London: Auditing Practices Board, 1993.

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2

Board, Auditing Practices. Revision of auditing standards and guidelines. London: Auditing Practices Board, 1993.

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3

Board, Auditing Practices. Audit of central government financial statements in the United Kingdom. Milton Keynes: Accountancy Books, 1996.

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4

American Institute of Certified Public Accountants. Quality Review Executive Committee. Standards for performing and reporting on quality reviews. New York, N.Y: The Institute, 1989.

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5

Oliverio, Mary Ellen. The role of internal auditor. New York: American Institute of Certified Public Accountants, 1994.

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6

Committee, American Institute of Certified Public Accountants Quality Review Executive. Standards for performing and reporting on quality reviews: Effective April 1, 1994, as amended. New York, N.Y: American Institute of Certified Public Accountants, 1993.

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7

Board, Auditing Practices. The audit of occupational pension schemes in the United Kingdom. Milton Keynes: Accountancy Books, 1997.

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8

Board, Auditing Practices. The auditors' right and duty to report to regulators: Implementation of the post-BCCI directive in the UK. (Milton Keynes): Auditing Practices Board, 1996.

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9

Board, Auditing Practices. The audit of occupational pension schemes in the United Kingdom: A consultation draft. Milton Keynes: Accountancy Books, 1997.

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10

Board, Auditing Practices. The auditors' right and duty to report to SIB and other regulators of investment business. Milton Keynes: Auditing Practices Board, 1994.

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11

Board, Auditing Practices. The audit of registered social landlords in the United Kingdom. Milton Keynes: Accountancy Books, 1997.

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12

Board, Institute of Internal Auditors Internal Auditing Standards. Follow-up on reported audit findings. Altamonte Springs, FL: The Board, 1993.

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13

Geiger, Marshall A. Setting the standard for the new auditor's report: An analysis ofattempts to influence the Auditing Standards Board. Greenwich, Conn: JAI Press, 1993.

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14

Board, Auditing Practices. Disclosure of directors' remuneration. (Milton Keynes): Auditing Practices Board, 1997.

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15

Setting the standard for the new auditor's report: An analysis of attempts to influence the Auditing Standards Board. Greenwich, Conn: JAI Press, 1993.

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16

Board, Auditing Practices. Auditors' report on financial statements. London: Auditing Practices Board, 1993.

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17

Board, Auditing Practices. Auditors' report on financial statements. London: Auditing Practices Board, 1993.

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18

Board, Auditing Practices. The auditors' right and duty to report to regulators in the financial sector. (Milton Keynes): Auditing Practices Board, 1994.

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19

New Zealand. Office of the Auditor-General. Report of the Controller and Auditor-General Tumuaki o te Mana Arotake on the Auditor-General's auditing standards. [Wellington, N.Z.]: Controller and Auditor-General, 2005.

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20

Board, Auditing Practices. The auditors' right and duty to report to regulators in the financial sector: Proposed statement ofauditing standards. London: Auditing Practices Board, 1993.

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21

American Institute of Certified Public Accountants. SEC Practice Section. Public Oversight Board. In the public interest: A special report by the Public Oversight Board of the SEC Practice Section, AICPA. Stanford, CT: The Board, 1993.

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22

Office, General Accounting. Inspectors general: Compliance with professional standards by the Agriculture Inspector General : report to the Inspector General, Department of Agriculture. Washington, D.C: The Office, 1987.

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23

International Federation of Accountants. International Auditing Practices Committee. The auditor's report on financial statements: Proposed international standard on auditing. New York: International Auditing Practices Committee of the International Federation of Accountants, 1993.

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24

American Institute of Certified Public Accountants. Stockbrokerage and Investment Banking Committee. Reports on audited financial statements of brokers and dealers in securities. New York, N.Y: The Institute, 1989.

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25

American Institute of Certified Public Accountants. Stockbrokerage and Investment Banking Committee. Reports on audited financial statements of brokers and dealers in securities: Amendment to AICPA audit and accounting guide Audits of brokers and dealers in securities. New York, N.Y. (1211 Ave. of the Americas 10036-8775): AICPA, 1989.

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26

Office, General Accounting. Inspectors general: Compliance with professional standards by the EPA Inspector General : report to the Inspector General, Environmental Protection Agency. Washington, D.C: The Office, 1986.

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27

Office, General Accounting. Inspectors General: Compliance with professional standards by the HHS Inspector General : report to the Inspector General, Department of Health and Human Services. Washington, D.C: The Office, 1988.

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28

Office, General Accounting. Inspectors general: Compliance with professional standards by the VA Office of Inspector General : report to the Acting Inspector General, Department of Veterans Affairs. Washington, D.C: The Office, 1989.

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29

Leonard, Lorensen, and American Institute of Certified Public Accountants., eds. Illustrations of departures from the new standard auditor's report on financial statements of business enterprises: A survey of the application of SAS no. 58. New York, N.Y: American Institute of Certified Public Accountants, 1990.

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30

American Institute of Certified Public Accountants. Auditing Standards Division. Illustrative auditor's reports on financial statements of employee benefit plans comporting with statement on auditing standards no. 58, reports on audited financial statements, December 15, 1988. New York, N.Y. (1211 Ave. of the Americas, New York 10036-8775): AICPA, 1988.

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31

Standards, Tanzania Bureau of, ed. Performance audit report on the management of inspection of imported goods in Tanzania as performed by the Tanzania Bureau of Standards: Report of the Controller and Auditor General of the United Republic of Tanzania. Dar es Salaam, Tanzania: The United Republic of Tanzania, National Audit Office, 2014.

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32

Office, General Accounting. Inspectors general: Treasury's Office of Inspector General properly established : report to congressional committees. Washington, D.C: The Office, 1990.

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33

Office, General Accounting. Inspectors general: Staff resources of VA's Office of Inspector General : report to congressional requesters. Washington, D.C: The Office, 1990.

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34

Office, General Accounting. Inspectors general: Adequacy of TVA's Office of Inspector General : report to the chairman, Committee on Governmental Affairs, U.S. Senate. Washington, D.C: The Office, 1989.

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35

Office, General Accounting. Inspectors general: Fraud hotline operations : briefing report to the chairman, Subcommittee on General Services, Federalism, and the District of Columbia, Committee on Governmental Affairs, U.S. Senate. Washington, D.C: The Office, 1989.

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36

American Institute of Certified Public Accountants. Private Companies Practice Section. and Expectation Gap Roundtable (1992 : Charleston, S.C.), eds. The Expectation gap standards: Progress, implementation issues, research opportunities. New York, NY: American Institute of Certified Public Accountants, 1993.

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37

Institute of Internal Auditors. Professional Standards Committee., ed. Audit working papers. Altamonte Springs, Fla: The Committee, 1987.

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38

Understanding the responsibilities of auditors for audits of group financial statements, 2013. 2013.

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39

Board, Auditing Practices, ed. The duty of recognised accountants to report to Lloyd's. [Milton Keynes]: Auditing Practices Board, 1998.

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40

American Institute of Certified Public Accountants., ed. Implementing SAS no. 70: Reports on the processing of transactions by service organizations. New York, NY: American Institute of Certified Public Accountants, 1996.

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41

AICPA and Aacpa. Service Organizations: Applying Sas No. 70 (Auditing Procedure Study). American Institute of Certified Public Accoun, 1999.

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42

Zealand, New. Report of the Controller and Auditor-General Tumuaki O Te Mana Arotake on the Auditor-General's Auditing Standards. Controller and Auditor-General, 2005.

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43

Inspectors general: Compliance with professional standards by the GSA Inspector General : report to the Inspector General, General Services Administration. Washington, D.C: The Office, 1987.

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44

Inspectors general: Compliance with professional standards by the Transportation Inspector General : report to the Chairman, Legislation and National Security Subcommittee, Committee on Government Operations, House of Representatives. Washington, D.C: The Office, 1987.

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45

Illustrations of Departures from the New Standard Auditor's Report on Financial Statements of Business Enterprises/037985. Amer Inst of Certified Public, 1991.

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46

Financial Report of the Director and Report of the External Auditor. 1 January 2020–31 December 2020. Pan American Health Organization, 2021. http://dx.doi.org/10.37774/9789275373620.

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During 2020, the Pan American Health Organization (PAHO) remained an authoritative voice for health in the Region, providing political, strategic, and technical guidance on responding to the COVID‐19 pandemic at the highest levels of government, non‐state actors, and the United Nations and Inter‐American systems. Through its technical cooperation, PAHO continues to be a catalyst to improve the health and well‐being of the peoples of the Americas, in collaboration with Member States and partners. This publication shows the financial position of PAHO for the 2020 financial reporting period. It contains PAHO’s Financial Statements as at 31 December 2020, and includes the External Auditor’s report and opinion on the Organization’s Financial Statements for 2020. The Financial Statements and Notes have been prepared in compliance with International Public Sector Accounting Standards and PAHO’s Financial Regulations and Financial Rules.
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47

Inspectors General: Views on semiannual reporting : report to Congressional requesters. Washington, D.C: The Office, 1999.

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48

United States. General Accounting Office, ed. Inspectors General: Information on operational and staffing issues : report to congressional requesters. Washington, D.C: The Office, 1999.

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49

Inspectors General: Independence of legal services provided to IGs : report to the Congress. Washington, D.C. (P.O. Box 37050, Washington 20013): The Office, 1995.

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50

Inspectors General: Issues involving the Farm Credit Administration's Chairman and IG : report to congressional committees. Washington, D.C: The Office, 1991.

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