Vagas por Província

VdE | Auditor | Street Child


Street Child Mozambique is hiring a Street Child.


The purpose of this TOR is to request for a financial proposal on provision of statutory audit services to ChildFund Mozambique. The audit is should cover the Finance period  1st July 2021 to  30th June 2022.

Accounting and Financial Reporting Requirements

ChildFund Mozambique adheres to a common set of governance principles and financial guidelines. These include guidelines on financial reporting and audit. ChildFund Mozambique prepares financial statements in accordance with ChildFund International Accounting Policies and procedures, International Financial Reporting Standards and in accordance with Generally Accepted Accounting principles (GAAP).

ChildFund Mozambique financial accounts are maintained in accounting system referred to as e-financials.

ChildFund International has a Global Assurance department that handles internal audit services at Country Office. There are also periodic Country Office reviews that are performed by Global Assurance. These reviews are initiated and coordinated by Global Assurance.

Auditor’s Responsibility

The responsibility of the Auditor shall not be limited to the following

  • To examine and express an opinion on the financial statements of ChildFund Mozambique based on an audit conducted in accordance with International Standards on Auditing;
  • The audit is expected to involve performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements;
  • The audit is also expected to involve a review of the Organization’s internal controls, evaluation of the appropriateness of accounting policies used, the reasonableness of accounting estimates made as well as evaluating the overall presentation of the financial statements;
  • Preparation of a Management Letter on the review of internal controls and other matters arising from the audit which should be brought to the attention of ChildFund Mozambique Management;
  • Presentation to ChildFund Mozambique Management the audit report and findings;
  • Signing of the audit report on the financial statements under the name of the firm;
  • Routine consultation with the ChildFund team on developments in accounting, tax and new pronouncements/promulgated by accounting standards;
  • The Audit should be conducted in 30 days and the drafted report submitted on 6th February 2023 while signed Audit report should be submitted by 13th February 2023.

We also need to bring to your attention that funds for the 2 local partners are transmitted to the local partner through the country office and are audited separately.

As a result, this transmittal for the local partners is recognized as income upon being received by ChildFund Mozambique as indicated in the attached trial balance under accounts 40102 MT65,451,373 and 40103 (MT 10,579,619) on page 2.

The same is expensed upon being transmitted to the local partners, this is captured under account no 90000 (MT65,451,373) and account no 91000(MT 10,579,619) hence most likely less time will be spent auditing this income and expenditure as the same is audited separately at the local partner level.

It’s in this regard that you are requested to send your quotations for provision of audit services for the year ended 30th June 2021, in a sealed envelope marked REF: Audit services ChildFund Mozambique, and dropped in our office


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