Invitation for Bid External Audit
- Career Category: Invitation for Bids
- Location: Phnom Penh
Fiscal Year: 01st January to 31st December 2025.
Financial Statement
Statement of Financial Position, Statement of Income and Expenses, Statement of Cash Flows, Statement of Functional Expenses (Expenditure by sector or class), and comprehensive footnote disclosures in accordance with Financial Accounting Standards of Good Neighbors.
Auditing Type: Independent External Auditing
Auditing Purpose
- To comply with the requirements of the Global Partnership Country
- To comply with the local accounting and auditing law governed by the Ministry of Economic and Finance.
Primary Methodologies
- Document review
- Review QBs Data
- Key Informant question to finance and admin in charge staff
- Note and reporting
Auditing Start and End Dates: 16-Jan-2026- 06-Feb-2026
Deliverable: 09-Feb-2026
Eligibility
- The following requirements are noted and agreed in the engagement letter
- Fiscal Year is from Jan 1 to December 31.
- Audit in accordance with ISA3
- The financial statements include Statement of Financial position, Statement of Income and Expense, Statement of Cash flows, Statement of Functional Expense and comprehensive footnote disclosures in accordance with Financial Accounting Standards of Good Neighbors.
- English version is mandatory.
- The data between the audit and QBs report should be matched. If there is Discrepancy which comes from the difference between local and GNI regulations, the evidence (official documents or auditor's letter) is attached or noted as footnote in the audit report.
- Qualification and Experiences
- Be a member of Kampuchea Institute of Certified Public Accountants and Auditor (KICPAA) and licensed by the ACCOUNTING AND AUDITING REGULATOR (ACAR)
- Be in accordance with ISA (International Standards on Accounting)
- Relevant auditing experience as a registered firm, both local and international
- Previous experience in conducting similar works for international NGOs/Social work will be preferred.
- At least 5 years of auditing experience in Cambodia
- A reference check will be done by GNC to check the qualifications.