Terms Of Reference For BMZ Project Financial Audit - Central African Republic

Terms Of Reference For BMZ Project Financial Audit - Central African Republic Introduction Tearfund (TF) is a Christian charity which partners with churches in more than 50 of the world’s poorest countries. We tackle poverty and injustice through sustainable development, by responding to disasters and challenging injustice. We believe an end to extreme poverty is possible. Tearfund wishes to engage the services of an audit firm for the purpose of auditing the project: "Project to consolidate peace in Lobaye through resilience-building interventions in WASH, social cohesion and livelihoods", funded by the German Federal Ministry for Economic Co-operation and Development (BMZ): Structural transitional aid. The project-based audit shall be carried out in accordance with international audit standards issued by ISA. The audit shall be carried out by an external, independent, local, and qualified auditor. ## Formation / Diplômes Project name : Project to consolidate peace in Lobaye through resilience-building interventions in WASH, social cohesion and livelihoods Project ref no . 2022.1807.1 / 502 E6050 CAF-0023/001 Project audit period : Year 1: 16.11.2022 – 31.12.2022 with spending period extended until 30.04.2023 Year 2: 01.01.2023 - 31.12.2023 Total expenditure(euro) : 1,225,000 (one-million-two-hundred-twenty-five thousand Euro), ## Localisation Location of the audit: TF Central African Republic Country Office in Bangui - 3. Scope of the audit The auditor would carry out the audit of the project in accordance with the International Standards on Auditing (ISA), the International Standard on Assurance Engagements (ISAE) 3000 and the International Standard on Quality Control (ISQC), all in their most recent version. The Auditor designs and carries out the audit in accordance with the objective and scope of this set of rules and the procedures. The Auditor may apply techniques such as inquiry and analysis, (re)computation, comparison, other clerical accuracy checks, observation, inspection of records and documents, inspection of assets, obtaining confirmations or any others deemed necessary in carrying out these procedures. The audit of the project(s) will include such tests and auditing procedures to the extent the auditor considers necessary under the circumstances. The auditor obtains sufficient appropriate verification evidence from these procedures to be a...