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auditor-62
Auditor
Caritas-Aregak Charity Foundation
02 Oct 2023
Auditor
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Company: CARITAS-AREGAK CHARITY FOUNDATION
Deadline: 16 October 2023

COMPETITION TYPE : 

Tender

DETAIL DESCRIPTION : 

.
OBJECTIVES OF THE EXPENDITURE VERIFICATION

The objectives of the expenditure verification are:
a) to provide a professional opinion on the quality of processes and accounting practices within the audited organization and specifically as applied within the project at hand following point 5 (procedures to be performed by the Auditor);
b) to independently verify that the project has been implemented in compliance with the requirements of the following documents of reference:
- Legislation: National legislation, with particular attention to:
o Respective social and labor law (including staff and salary regulations);
o Regulations on VAT and other taxes;
o National accounting policies.
- Project: Cooperation agreement relative to the project or to the partner organization, Project Documents, Terms of Reference (TOR), Budgets, plans of project activities.
- Accounting: Accounting documents subject to the expenditure verification, financial and operational reports concerning the project.
c) to provide a professional opinion on the quality of the audited organization's financial reporting and its suitability for the requirements of the donors.

REQUIREMENTS : 

.
MINIMUM REQUIREMENTS FOR AUDITORS AND AUDIT STANDARDS
- The Auditor is a member of a national accounting or auditing body or institution which in turn is a member of the International Federation of Accountants (IFAC);
- The Auditor is a member of a national accounting or auditing body or institution. Although this organisation is not a member of the IFAC, the Auditor commits himself/ herself to undertake this Engagement in accordance with the IFAC standards and ethics;
- The Auditor is registered as a statutory auditor in the public register of a public oversight body in an EU member state in accordance with the principles of public oversight set out in Directive 2006/43/EC of the European Parliament and of the Council (this applies to auditors and audit firms based in an EU member state);
- The Auditor is registered as a statutory auditor in the public register of a public oversight body in a third country and this register is subject to principles of public oversight as set out in the legislation of the country concerned (this applies to auditors and audit firms based in a third country);
- The Auditor will employ staff with appropriate professional qualifications and suitable experience with IFAC standards and with experience in verifying financial information of projects comparable in size and complexity to the project subject to the expenditure verification;
- The Auditor must have sufficient knowledge of relevant laws, regulations and rules in the countries concerned i.e. where the project is implemented. This includes but is not limited to the company law, taxation, social security and labour regulations, accounting and reporting;
- The Auditor will provide the Contractor with CVs of the staff/experts involved in the expenditure verification. The CVs will include appropriate details for the purpose of the evaluation of the offer on the relevant specific experience for this expenditure verification and the qualifying work carried out in the past.

APPLICATION PROCEDURES : 

Interested auditors are requested to send a "Letter of Interest" no later than 16 October 2023 to Caritas Aregak Foundation at: caritasaregak@gmail.com
It should include:
- Description of planned implementation of expenditure verification
- Schedule of activities
- Auditor’s fees
- Auditor's CV and/or company profile
- Confirmation that the auditor will carry out the expenditure verification in accordance with the Terms of Reference

Please clearly mention in your application letter that you learned of this job opportunity through Career Center and mention the URL of its website - www.careercenter.am, Thanks.

ADDITIONAL NOTES : 

For more details please see the ToR- https://bit.ly/3PHBJxL

ABOUT : 

Caritas Austria is an international NGO implementing activities in the fields of emergency relief and rehabilitation as well as development cooperation, in countries struck by conflicts or natural disasters. Caritas Austria has been supporting projects in Armenia for almost 20 years, addressing social needs like care for children and youth, programmes for women and the integration of minorities, elderly care, support of persons with disabilities, agricultural projects, etc.
With the current project Green Aregak, Caritas puts the focus on the social and economic inclusion of people with disabilities through agriculture.