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Group audit instructions - ReliefWeb集团审计指南-救济
Key information3A-1Purpose of the instructions3A-2Company background3A-3Update from prior year4A-4Engagement risk4A-5Significant risks, including risks of material misstatement due to fraud4A-6Auditing standards5A-7Financial reporting framework5A-8Key accounting and auditing issues5A-9Ethical requirements5A-11Timetable of communications, Primary Team contacts and communication process7Reporting package identification7Scope of work10B-1General10B-2Scope of work to be performed for group audit purposes1B-3Full scope engagements2Reporting3C-1Acknowledgment of group audit instructions3C-2Understanding of the component auditor6C-3Audit Planning Memorandum7C-7Auditor’s report to the Group Auditor on the audit for group audit purposes10C-8.1Audit Report Projects financed by MFA, Sida, DFID and Norad14C-8.2 Audit Report Projects financed by MFA, Sida, DFID and Norad, format for reporting income and expenditures by project15C-9Questionnaire16C-10Final Summary Memorandum21C-11Reporting package identification23C-12Component auditor confirmation24C-13Summary of identified misstatements25C-14Internal Control and Risks of Fraud26C-15Management letter27Key informationA-1Purpose of the instructionsWe, as the Group Auditor, have been engaged to perform an audit of the group financial statements of Norwegian Refugee Council (the Company) for the year then ended 31 December 2012. The Company prepares its financial statements in Norwegian Kroner (NOK) in accordance with Norwegian Generally Accepted Accounting Procedures (NGAAP), see Norwegian Refugee Council financial statement attached. We have also been engaged to perform audits of projects financed by MFA (Norwegian Ministry of Foreign Affairs), SIDA, NORAD, DFID, USAID, AusAid and others. For each of these projects we send a separate audit report to the donor. These interoffice engagement instructions are designed to inform you of the scope of work we require you to perform for the purpose of the group audit. The instructions outli
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