The objective is to audit the balance sheet of Concern Worldwide Haiti as of 31 December 2017 (Financial year January- December), and related statements of income and expenditure for the year then ending. The audit will be conducted in accordance with International Standards on Auditing (ISAs) as applicable in Haiti.
As management of Concern Worldwide Haiti, we will be responsible for ensuring that proper accounting records are maintained, and for preparing financial statements for each financial year which give a true and fair view of the state of affairs of the organisation as at the end of the financial year, and of the incoming resources and application of the resources of the organisation in that year.
We as management have responsibility:
(a) For the preparation and fair presentation of the financial statements in accordance with applicable financial reporting standards;
(b) For such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error; and
(c) For the provision of:
(i) Access to all information of which management is aware that is relevant to the preparation of the financial statements such as records, documentation and other matters;
(ii) Additional information that the auditors may request from management for the purpose of the audit;
(iii) Unrestricted access to persons within Concern Worldwide Haiti from whom you determine it necessary to obtain audit evidence.

The auditors have a responsibility to report whether, in their opinion, the financial statements give a true and fair view of the state of affairs of Concern Worldwide (Haiti) at the end of the financial year and of the incoming resources and application of the resources of Concern Worldwide (Haiti) in that year. In arriving at their opinion, they are required to consider the following matters, and to report on any which have not been complied with:
(i) whether proper accounting records have been kept;
(ii) whether the balance sheet and statement of income and expenditure are in agreement with the accounting records;
(iii) whether you have obtained all the information and explanations which you consider necessary for the purposes of the audit.
The auditors have a professional responsibility to report if the financial statements do not comply in any material respect with applicable accounting standards, unless in their opinion the non-compliance is justified in the circumstances. In determining whether or not the departure is justified auditor considers:

(a) Whether the departure is required in order for the financial statements to give a true and fair view
(b) Whether adequate disclosure has been made concerning the departure.
The auditors professional responsibilities also include:
giving a description, in the report, of the management’s responsibilities for the financial statements where the financial statements or accompanying information do not include such a description; and considering whether other information in documents containing audited financial statements is materially consistent with those financial statements.
The external audit will be conducted in accordance with International Standards on Auditing as applicable in Haiti. It will be conducted in such a manner as the auditors consider necessary to fulfil their responsibilities as described above and will include such tests of transactions and of the existence, ownership and valuation of assets and liabilities as considered necessary. Auditors shall obtain an understanding of the accounting system in order to assess its adequacy as a basis for the preparation of the financial statements and to establish whether appropriate accounting records have been maintained. Auditors are expected to obtain such appropriate evidence as considered sufficient to enable to draw reasonable conclusions therefrom.
The nature and extent of tests will vary according to the auditor’s assessment of Concern Worldwide Haiti’s accounting system and the system of internal control, where they wish to place reliance on it, and may cover any aspect of the operations that they consider appropriate. The audit is not, however, designed to identify all significant weaknesses in the Concern Worldwide Haiti’s systems.
As part of normal audit procedures the auditor may ask the management to confirm formally in writing certain matters affecting the financial statements, such as those which are significantly depend on the judgement of the management. The auditor may also rely upon information or advice given by persons suitably professionally qualified (whether or not employed by us), banks and other regulated entities.
In order to assist with the examination of financial statements, the auditors shall request sight of all documents or statements, including the annual report, which are due to be issued with the financial statements.
The responsibility for safeguarding the assets of Concern Worldwide Haiti and for the prevention and detection of fraud, error and non-compliance with law or regulations rests with the management. Auditors shall, nevertheless, endeavour to plan audit so that they have a reasonable expectation of detecting material misstatements in the financial statements or accounting records (including those resulting from fraud, error or non-compliance with law or regulations), but examination cannot be relied upon to disclose all such material misstatements or frauds, errors or instances of non-compliance as may exist.
Once audit report has been issued the auditors have no further direct responsibility in relation to the financial statements for that financial year.

The audit team may not comprise of more than one junior staff (having experience of less than 1 year with audit firm).

Please address your quotation to“recrutement.haiti@concern.net ” and submit the quotation on or before Wednesday 22nd November 2017(4.00p.m) at the Concern Office, 28, Rue Metellus, Petion-Ville-Haiti. The envelopes must be clearly marked as “quotation for Annual Audit”.
Concern reserves the right to accept or reject any or all tenders without assigning any reason, whatsoever.

This engagement letter shall be governed by, and construed in accordance with Haiti’s law. The Courts of Haiti shall have exclusive jurisdiction in relation to any claim, dispute or difference concerning the engagement letter and any matter arising from it. Each party irrevocably waives any right it may have to object to an action being brought in those Courts, to claim that the action has been brought in an inconvenient forum, or to claim that those Courts do not have jurisdiction.
The financial bid may be quoted in Haiti HTG clearly stating audit fee and other cost (if any). However if the quotation is made in any other currency i.e. USD or Euro, then it would be converted to Haitian Gourdes at the FX rates of the central bank (BRH) on the date of opening of quotations.

Expenditure for fiscal year ending December 31, 2017 is expected to be around € 3.00 million.
Concern Worldwide Haiti is mostly directly implementing projects in Port Au Prince, la Gonave and Saut-d’eau for the poorest and extremely vulnerable. All financial record would be available in Port-au-Prince office. But we will seek field visits by the firm for project sites including the field offices.

Time period for the annual audit assignment is 15 working days starting 1st of February 2018. Auditors will be provided trial balance, individual statement for each project with the relevant transaction listing and financial statements will be provided to the audit firm one week before the end of the audit process. Given the volume of work and reporting requirements, an early start date maybe agreed upon in which case interim trial balance will be provided. Audit Manager will be required to do a weekly progress update meeting with Concern Haiti Management. Also the audit firm shall meet with Concern Country Management Team (CMT) based on a calendar agreed for a debrief, Program presentation, process and procedures prior the audit start and a debrief after audit has occurred.