27. 行预咨委会重申，应尽一切努力，提高审计委员会建议的执行率和执行的及时性。行预咨委会还强调，作为一个原则问题，建议的执行状况应由审计委员会决定，大会在其第 73/268B 号决议中要求秘书长不执行的建议应予审结(另见A/72/789，第 26 段，以及 A/71/845，第 5 段)。
27. The Advisory Committee reiterates that every effort should be made to improve the rate and timeliness of the implementation of the recommendations of the Board of Auditors. The Committee also emphasizes that, as a matter of principle, the implementation status of a recommendation should be determined by the Board, and the recommendations that the General Assembly, in its resolution 73/268 B, requested the Secretary-General not to implement should be closed (see also A/72/789, para. 26, and A/71/845, para. 5).