Tenders Are Invited For Services Of An Audit Firm For The Purpose Of Auditing The Programme Leading The Change Phase 2 (Ltc2)

Tenders are invited for Services of an Audit Firm for the Purpose of Auditing the Programme Leading the Change Phase 2 (LtC2) Terms of Reference for Annual Audit The objective of this audit is to review the financial report for the period 01 July 2024 to 30 Sept 2025, in accordance with the grant agreement between WWF Cambodia and FLO of the total amount USD 42,840.24 as submitted to WWF Country Office to express an audit opinion according to ISA, applying ISA 800/ISA 805, on whether the financial report of the programme is in accordance with the Implementing partner´s accounting records and WWF Swedens requirements for financial reporting as stipulated in the Agreement including appendices between WWF Country Office and Implementing Partner. The financial report for the period must be signed by management at the WWF Country Office and must be attached to the report. Clarification: The audit report must state which ISA has been followed. II. Additional assignment; according to Engagement to perform agreed upon procedures (ISRS 4400), review the following areas in accordance with the terms of reference below Mandatory procedures that must be included: 1. Observe whether the financial report is structured in a way that allows for direct comparison with the latest approved budget2 . 2. Observe and inspect whether the financial report provides information regarding:a) Financial outcome per budget line (both incomes and costs) for the reporting period and columns for cumulative information regarding earlier periods under current agreement. b) When applicable, compare if the opening fund balance3 for the reporting period matches with what was stated as closing fund balance in the previous reporting period. c) A disclosure of exchange gains/losses. Inquire and confirm whether the disclosure includes the entire chain of currency exchange from WWF Donors disbursement to the handling of the project within the organization in local currency, if applicable The annual project audit exercise will commence within the first week of October 2025, following the selection of an external and independent chartered accountant through an appropriate procurement procedure outlined in FLOs Operational Manual for Support and Accounting Procedures. The final audit report and Management Letter should be submitted to FLO by the four week of October and to WWF-Sweden by the week of October 2025. Interested firms should submit a proposal by email that outlines their proposed approach, timeline, financial proposal and company profile with relevant experience, and CVs of key staffs. The deadline for submitting proposals is no later than 15 September 2025. Only shortlisted applicants will be contacted. Tender Link : https://www.bongthom.com/job_list.html?category_id=55&order_by=start_date&order_dir=desc