External Auditor
- Career Category: Consultancies
- Location: Phnom Penh
Summary
Scope of Work
The scope of service must include the annual deliverable as following:
- The statutory audit goals are to acquire reasonable assurance of the current policies pertaining to its Accounting and Internal Control System, as well as to identify issues and areas for improvement. The Assignment are as follows:
- Examine the evidence and supporting documentation to determine compliance with CDRI/ Cambodia policy and local legislation.
- The review of all sample selection of financial supporting documents should be performed during the agreed schedule for audit field work at CDRI office. CDRI will not expect the request for second audit field work with the additional sample selections.
- Proactively follow up with CDRI team for any pending documents of clarification in timely manners.
- Examine the accounting principles utilized and the overall presentation of financial statements to Accounting and Auditing Regulation (ACAR)
- Produce and independent audit report.
- Complete particular audit and submit audit reports by the timeframes specified in order for CDRI to fulfill the ACAR deadline.
- The External Auditor will issue a report with an appropriate opinion on the financial statements of CDRI in accordance with pursuant to Prakas No. 563 dated July 10, 2020 of the Ministry of Economic and Finance, the Royal Government of Cambodia. CDRI wishes to engage the services of an audit firm for the annual financial audit of fiscal year 2026, which will run from 01 January to 31 December 2026, with a total approved budget of USD 2,333,989. The audit will be conducted in accordance with Cambodia International Standard on Auditing, and the financial statements will be prepared in accordance with CIFRS for NFPEs, which comprise the statement of fund balance and the statement of receipts and payment for the year ending and the note to the financial statement using USD and KHR.
Eligibility
- Reporting Requirements
- The auditor must submit two reports, the financial statements audit report and Managements letter, in Khmer and English. The auditor’s reporting must comprise an independent Auditor’s report in compliance with Cambodian International Standard on Auditing (CISA) and the financial statement shall be prepared in according to the CIFRS for NFPEs) to be attach in the audit report.
- Management Letter: containing audit findings and weakness discovered throughout the audit process. Regardless of materiality, the auditor must estimate the amount of expenditures that lack appropriate support evidence. The auditor must provide recommendations to remedy the weakness identified, which must be given in priority order. If the auditor determines that no findings or weaknesses were discovered during the audit session that would warrant a Management Letter, this determination must be explained in the audit report.
- Financial Statement Audit Report: Prepare an audit report on the financial statements in KHR and USD currency for the fiscal year 2026, which runs from 01 January to 31 December 2026.
- There two reports must be prepared into Khmer and English language.
- Minimum Requirements:
- Include minimum qualifications required here that may include years of experience, specific degrees, language, certifications or licenses, familiarity with specific geographies, thematic areas.
- Must be a certified and registered Audit firm and recognized by ACAR.
- Have a wide knowledge and experiences of policies and procedures covering tax, accounting and financial management.
- Experience with auditing following ACAR require is a plus.
