Report on the financial statementsWe have audited the accompanying financial statements of the World Agroforestry Centre(ICRAF/ the “Centre”) set out on pages 35 to 63. These financial statements comprisethe statement of financial position at 31 December 2015 and the statements of activities,changes in net assets and cash flows for the year then ended, and a summary of significantaccounting policies and other explanatory information.Management’s responsibility for the financial statementsManagement is responsible for the preparation and fair presentation of these financialstatements in accordance with the Consultative Group on International AgriculturalResearch (CGIAR) Accounting Policies and Procedures Manual – Financial Guidelines SeriesNo. 2 (Revised February 2006 and supplemented by the 2015 Advisory Note) and for suchinternal control, as management determine necessary to enable the preparation of financialstatements that are free from material misstatements, whether due to fraud or error.Auditor’s responsibilityOur responsibility is to express an independent opinion on the financial statements basedon our audit. We conducted our audit in accordance with International Standards onAuditing. Those standards require that we comply with ethical requirements and plan andperform our audit to obtain reasonable assurance that the financial statements are free frommaterial misstatement.
Ano de publicação
2016
Autores
Idioma
English
Palavras-chave
finance, financial reports, management
