Objectives and scope of the audit

The objective is to audit the financial report for the period 01 November 2025 to 31 December 2026, as submitted to Save the Children Cambodia and to express an audit opinion according to ISA, applying ISA 800/ISA 805, on whether the financial report of Civil Society Strengthening Programme for Children’s Rights is in accordance with the Cooperation partner’s accounting records and donor’s requirements for financial reporting as stipulated in the agreement including appendices between Save the Children Cambodia and Cooperation partner (Agreement).

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 ISA assignment

The reporting from the auditor shall include an independent auditor’s report in accordance with the format in standard ISA 800/805 and the auditor’s opinion shall be clearly stated. The financial report that has been the subject of the audit shall be attached to the audit report.

The reporting shall also include a Management letter that discloses all audit findings, as well as weaknesses identified during the audit process. The auditor shall make recommendations to address the identified findings and weaknesses. The recommendations shall be presented in priority order and with a risk classification.

Measures taken by the Cooperation partner to address weaknesses identified in previous audits shall also be presented in the Management Letter. If the previous audit did not have any findings or weaknesses to be followed-up on, a clarification of this must be disclosed in the audit reporting.

Audit time frame

• Audit Field Works on 25th – 29th January 2027 (MVi Office at Mondulkiri province)
• Release draft audit report on 15th February 2027
• Hard copy of final audit reports delivered to MVi office on 22nd Februar 2027

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