Objective

Gender and Development for Cambodia (GADC) seek to engage an independent external audit firm to conduct the annual statutory audit of GADC and donor-funded projects in accordance with International Standards on Auditing (ISA), applicable donor agreements, and Cambodian laws and regulations.

Scope of Work

The auditor shall:

• Conduct the audit in accordance with the International Standards on Auditing (ISA) issued by the International Auditing and Assurance Standards Board (IAASB).
• Audit GADC's annual financial statements and donor-funded project financial statements.
• Review accounting records, supporting documents, procurement, payroll, internal controls, and compliance with donor agreements.
• Verify that expenditures are eligible, properly supported, and in accordance with approved budgets and donor requirements.
• Assess the effectiveness of internal controls and issue recommendations for improvement where applicable.
• Issue an Independent Auditor's Report, Audited Financial Statements, and Management Letter.

The scope of work shall include the annual statutory audit of GADC and the donor-specific audit requirements for all applicable donor-funded projects, including but not limited to NPA and RFSU, in accordance with their respective agreements and audit Terms of Reference.

For NPA and RFSU-funded projects, the audit shall additionally comply with the audit requirements specified in the NPA and RFSU Grant Agreement and General Conditions, including: