We have audited the financial statements on pages 836 to 852 which have been prepared under the accounting policies set out on page 838.
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.
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.
In our opinion, the financial statements give a true and fair view of the state of the Union's affairs as at 31 December 1996 and of the result for the year then ended.
Deloitte & Touche
Chartered Accountants and Registered Auditors
29 May 1997
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 IUCr Auditor's report
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