Objectives and scope of the 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 42,840.24as 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 Sweden’s 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.

The Reporting

The reporting shall be signed by the responsible auditor (not just the audit firm1) and shall include the title of the responsible auditor.

Reporting from the ISRS 4400 assignment

The additional assignment according to agreed upon procedures ISRS 4400 under section II, shall be reported separately in an “Agreed-upon procedures report”. Performed procedures should be escribed and the findings should be reported in accordance with the requirements in the International Standard on Related Services 4400.

Report of factual findings for all applicable partners could be presented separately or consolidated.

When applicable, the sample size shall be stated in the report.

Timeframe

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 FLO’s 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.

Please click the attachment below for more information.