Title: Independent Financial Audit – CSSF Pakistan- UK Pakistan Serious Crime & Law Enforcement

The objective of this project is to provide an independent financial audit of the CSSF Pakistan- UK Pakistan Serious Crime & Law Enforcement Project Phase II (UPSCALE2) (contract reference number: CPG/2350/2018) for the financial years from 20 March 2023 till 31st March 2024.

The output will be an audit report detailing the findings from undertaking a review of commercial and financial information provided by Adam Smith International, reconciling spends and payment in accordance with the contract, contracted obligations and the contractual commercial model.

The scope of this review includes financial transactions in the fulfilment of the Services for the period under review as defined in the contract awarded and should state whether the accounts (i.e. the invoices submitted to the Authority and payments made) are a true and fair account of the financial activities.

The review is fundamentally a financial commercial review that will consider invoice data, finance/accounting data, and supporting evidence. It is expected that a sampling of transactions will be undertaken to identify:

The audit should be carried out in accordance with either UK or national auditing standards (ISA 800 or equivalent). Sufficient audit evidence should be gathered to substantiate in all material respects the accuracy of financial statement. The Audit Report of the Auditors should state if the audit was not in conformity with any of the above and indicate the alternative standards or procedures followed.