Audit of Irish Aid Funded Programmes and Projects - Ethiopia

The objective of the audit of the programme/project financial statements is to enable the auditor to express a professional opinion on the financial statements that the partner is required to prepare. The audit is conducted to allow the Evaluation and Audit Unit Limerick, the Irish Comptroller and Auditor General to rely on the auditor’s opinion in forming their own professional opinions on the use of Irish Government funds. The scope of the audit will include all funds received from Irish Aid by the Partner being audited. It will be carried out in accordance with international standards on auditing, as promulgated by the International Federation of Accountants and will include such tests and auditing procedures as the auditor considers necessary under the circumstances. The audit should include a rigorous examination of the system of internal controls, including organisation structure, authority levels, staff competence, accounting records and supporting documentation, separation of duties, and monitoring arrangements. Where certain controls are impracticable, appropriate compensating controls should exist. The auditor should also review the internal audit report of the agency to be audited. The auditor should plan the audit so that there is a reasonable expectation of detecting material misstatements in the accounts resulting from fraud, error or non-compliance with laws and regulations as may be necessary. If the auditor’s suspicions are aroused, s/he must inquire into all the circumstances until satisfied.

Services

18/04/2017 17:00:00

75211200-0  Foreign economic-aid-related services
79200000-6  Accounting, auditing and fiscal services
79210000-9  Accounting and auditing services
79212000-3  Auditing services
79212100-4  Financial auditing services
79419000-4  Evaluation consultancy services