tuyển chọn công ty tư vấn kiểm toán giai đoạn 2018-2019 và hoàn thành dự án

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tuyển chọn công ty tư vấn kiểm toán giai đoạn 2018-2019 và hoàn thành dự án
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Credit Number: 4899- VN

Assignment Title: Consulting firm to conduct Audit of project (period 2018-2019 and project completion audit)

Reference No. : C30/CQS

The Government of Vietnam has received financing from the World Bank toward the cost of the Hospital Waste Management Support Project (HWMSP), and intends to apply part of the proceeds for consulting services.

The Audit firm shall implement the following works:

1. Overall

The audit will be carried out in accordance with International Standards on Auditing including:

- planning and conducting the audit in accordance with a risk based framework with a detailed audit work program which is sufficiently extensive in its coverage of the project’s accounts to support the opinion given;

- the auditor will gather evidence and prepare working papers to properly documents the evidence seen in support of the opinion given, sufficient audit evidence will be gathered to substantiate in all material respects the accuracy of the information contained in supporting schedules attached to the financial statements;

- the auditor will review and evaluate the system of internal controls in effect, including internal audit procedures, to determine the degree of reliance that may be placed upon them and to determine the extent of testing of actual transactions needed to assure the auditor of the accuracy of the accounting records,

- the audit coverage will consider the risk of material misstatement(s) as a result of fraud or error. The audit program should include procedures that are designed to provide reasonable assurance that material misstatements (if any) are detected (see also note below).

The auditor should obtain an understanding of the design and operation of internal control over compliance with requirements that could have a direct and material financial effect on the funding agreements. The auditor’s work in this area is in addition to the consideration of internal control over financial reporting that is part of the financial statement audit. Specifically, the auditor must obtain an understanding of the internal control over compliance that is sufficient to plan the audit to support a low assessment level of control risk for donor program. The auditor needs to test the internal control unless the internal control is likely to be ineffective in preventing or detecting noncompliance.

In conducting the audit, audit scope should be expanded to ensure the following:

- All external funds have been used in accordance with the conditions of the relevant financing agreements, with due attention to economy and efficiency, and only for the purposes for which the financing was provided. Relevant financing agreement is the Credit No.4899-VN between Socialist Republic of Vietnam and the World Bank.

- The provision and use of counterpart funds comply with the provisions in the financing agreements, paying attention to economic factors and efficiency, and only serves the purposes set out in the Agreement;

- Goods and services financed have been procured in accordance with the Financing Agreement;

- The expenditures submitted to the Bank are eligible for financing and all necessary supporting documents, records, and accounts in support of Credit withdrawals have been adequately maintained with clear linkages between the books of account and reports presented to the Bank;

- Funds disbursed through Statements of Expenditures (SOEs) were utilized for the purposed defined in the funding agreements. Where ineligible expenditures are identified as having been included in withdrawal applications and reimbursed, these should be separately noted by the auditor;

- All project accounts and records have been maintained in accordance with provisions of relevant financing agreements;

- The Designated Account(s) has been maintained and operated in accordance with the provisions of the Financing Agreement.

2. Compliance with laws, regulations and funding agreements

The auditor should be aware of the unique characteristics of the compliance auditing environment. Governments and not-for-profit organizations differ from commercial enterprises in that they may be subject to diverse compliance requirements. Management is responsible for ensuring compliance with relevant laws, regulation and funding agreements. That responsibility encompasses the identification of applicable laws, regulations and funding agreements and the establishment of internal control designed to provide reasonable assurance that the auditee complies with those laws, regulations and funding agreements.

In addition to the opinion on the financial statements, the auditor should provide an opinion on whether the auditee complied with laws, regulations and provision of contracts or funding agreements that have a direct and material financial effect on the entity’s financial statements. Where applicable, the auditor should prepare a report with separate schedule of findings and questioned costs. The scope of the audit should also refer to compliance with the Procurement procedures as set out in the funding agreements

1. Responsibility to Consider Fraud in an Audit

The primary responsibility for the prevention and detection of fraud rests with both those charged with governance of the entity and with management. It is important that management, with the oversight of those charged with governance, place a strong emphasis on fraud prevention, which may reduce opportunities for fraud to take place, and fraud deterrence, which could persuade individuals not to commit fraud because of the likelihood of detection and punishment. It is the responsibility of those charged with governance of the entity to ensure, through oversight of management, that the entity establishes and maintains internal control to provide reasonable assurance with regard to reliability of financial reporting, effectiveness and efficiency of operations and compliance with applicable laws, regulations and funding agreements. In addition, management is responsible for establishing a control environment and maintains policies and procedures to assist in achieving the objectives of ensuring the orderly and efficient conduct of the entity’s business. Therefore, in order to ensure that those assertions are addressed in the audit of the entity, it is important that ISA 240 “The Auditor’s Responsibility to consider Fraud in an Audit of Financial Statements” be followed.

In addition to the opinion on the financial statements and opinion on compliance, the auditor should provide an additional opinion on the effectiveness of internal control over compliance requirements that could have a direct and material financial effect on the financial statements as well as financial reporting.

· Duration for contract implementation: 18 months

· Proposed commencement date: 1st January 2019.

The implementation duration of the Services will be 18 months.

The Hospital Waste management support project now invites eligible the Audit firms (“Consultants”) to indicate their interest in providing the Services. Interested Consultants should provide information demonstrating that they have the required qualifications and relevant experience to perform the Services. The shortlisting criteria are:

The Audit Firm must be an entity which:

- Legally established and operating in Vietnam;

- Acceptable to the World Bank;

- Having business registration or decision to set up business in the field relevant to the requirements of the TORs (certified Certificate or Decision attached);

- Being included in the 2017 Certified Public Auditor List acceptable to Viet Nam Ministry of Finance;

- At least ten (10) years working experience in performing audit services;

- Having experience in providing consulting services for projects funded by WB;

- All established procedures and methodology are reliable and in conformity with International Standards on Auditing.

The audit work should (shall) be assigned to personnel who have and maintain professional and technical training and proficiency. The firm must provide the details of names, qualifications, experience and continuing professional education (CPE) of the proposed auditors, and the details of the principals and managers; and the number of professional staff employed.

The attention of interested Consultants is drawn to paragraph 1.9 of the World Bank’s Guidelines: Selection and Employment of Consultants by World Bank Borrowers [Edition: May 2004, revised October 1, 2006 and May 1, 2010) (“Consultant Guidelines”), setting forth the World Bank’s policy on conflict of interest.

Consultants may associate with other firms in the form of a joint venture or a subconsultant to enhance their qualifications.

A Consultant will be selected in accordance with the Selection Based on Consultants’ Qualifications (CQS) method set out in the Consultant Guidelines.

Further information can be obtained at the address below during office hours: From 8:00 to 12:00 and 13:00 to 17:00 in working days (from Monday to Friday) from September 17, 2018.

Expressions of interest must be delivered in a written form to the address below (in person, or by mail, or by fax, or by e-mail) by 14:00 PM on October 25, 2018.


CPMU office, Room 614, 6th Floor, Building D20, General Office for Population Family Plannin, 8 Ton That Thuyet Street, My Dinh 2 Precinct, Nam Tu Liem District, Ha Noi, Viet Nam

Attn: Dr. Nguyen Doan Tu, Project Director

Tel: +84 4 35190638

Fax: +84 4 35190637

E-mail: bqldactyt@gmail.com

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