Auditor Announcement

Cambodian Water Supply Association (CWA) would like to inform you that as a requirement from our donors, CWA is looking for an audit firm to audit our association with the implementing budget of USD 468,937.00 the period from January 1st, 2020, to June 30th, 2021).

CWA would like to invite your firm to submit the proposal for conducting project auditing of our 18-months project (from January 1st 2020 to June 30th, 2021). For your information, auditing will be taken place in the Cambodian Water Supply Association CWA office in Phnom Penh.

General Conditions

CWA hereby invites interested audit firms in Cambodia, to apply for auditing service. The audit firm is requested to meet the requirements specified under Scope of examination, Task for audit/Assignment and Reporting.

The selection of auditor shall be decided by the CWA’s Management Team members and all submitted audits shall be informed about CWA’s decisions is not later than July 9th, 2021.

Any discount applied will be taken into consideration. The financial proposal should be including, at least:

  • Audit fees including tax.
  • Please note that the audit team is responsible for arranging their insurance, logistics, taxes, and providing their equipment, travel.


Cambodian Water Supply Association (CWA) is a local professional association that has expertise in water service supply both in urban and rural areas of Cambodia. We work closely with water service providers throughout the country, development partners—USIAD-WASH-FN, WaterAid, EMW,, AEA, UNICEF, AWA, KOWBA, JICA, etc., banks, supplying companies, and relevant ministries to bring clean, safe, and affordable water to all Cambodian people. Our roles are: (1) to support and promote cooperation among water operators in Cambodia, (2) to enhance knowledge and technical skills based upon leading practices in Cambodia, and (3) to encourage the sustainable expansion of water supply services in Cambodia.

Scope of Examination

The audit shall be carried out under international standards issued by the Cambodia International Accounting Standards (CIASs).

 Tasks for audit/Assignment

  • Review all financial transactions from January 1st, 2020 to June 30th
  • Compare the data between QuickBooks system and vouchers
  • Check the internal control performances against the CWA’s policies, donors’ rules and regulations and government laws.
  • Find out the material misstatements including (1) errors, (2) fraudulent financial reporting, (3) misappropriations of assets, or (4) violations of laws or governmental regulations that are attributable to the Project or acts by management or employees acting on behalf of the Project.
  • Identify CWA fund balance and its donors.
  • Follow up whether salary costs debited to the project/programmed are recorded throughout the year in a systemized way and examine whether the salary costs can be verified by sufficient supporting documentation.
  • Examine whether the financial report includes a comparison, for every budget item, between the actual costs/expenditures of activities and the budgeted costs/expenditures as approved by donors and CWA for the period or not.
  • Based on materiality and risks the auditor shall examine whether there is supporting documentation related to incurred costs. Regardless of the materiality of the findings the auditor shall check the quantify of the documents whether they are sufficient supporting documentation.


The completion of the audit, the auditor shall issue:

Audit report:                             

  • The report shall be signed by the responsible auditor (not just the audit firm) and title.
  • The report from the auditor shall include:
    • An independent and the auditor’s (True and Fair view)
    • Financial Statements,
    • And Management letter.

Internal Control:  Significant observations on the activities supported by the donors.

Report to:         Auditor should report to the Management team and board of the CWA

Submission of Proposals

Interested consultants are expected to submit a detailed expression of interest to CWA Office: Phnom Penh Center, Building F,2nd floor, Sothearos Blvd, Tonle Bassac, Chamkarmon, Phnom Penh or email to and before July 9th, 2021 by including:

  • Proposed methodology and work schedule
  • Financial proposal,
  • At least three references from similar auditing services conducted in Cambodia,
  • A profile of the firm including full name(s), physical addresses, telephone numbers,
  • Copy of CVs of all the consultants who will undertake the audit if possible,
  • Annexed information.

Deadline of the Audit Report

The report shall be written in English and submitted to CWA not later than August 30th, 2021.

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