3. Notes the view of the Board of Auditors that it would be premature to conduct an audit in 2005 of the financial statements of the United Nations Office for Project Services for 2004 owing to the time needed to address the critical issues raised in the Board's report, and decides to revert to the issue, at its sixtieth session, in the context of the report of the Board of Auditors on the implementation of its recommendations relating to the biennium 2002-2003;
3. 注意到审计委员会认为，由于处理审计委员会报告提出的关键问题需要时间，因此在2005年对联合国项目事务厅2004年财务报表进行审计为时过早，并决定在其第六十届会上审议审计委员会就其有关2002-2003两年期的各项建议的执行情况所提报告时再处理这个问题；