Introduction of the Organization:

The Association for Gender Awareness & Human Empowerment
(AGAHE) is a national non-governmental organization (NGO) established in 2007 under the Societies
Registration Act, 1860, and registered with the Punjab Charity Commission (PCC) Govt of Punjab.
AGAHE’s vision ‘To create an enabling environment for vulnerable segments of society, where they can utilize
their full potential for improvement in their lives and have equal opportunities to safeguard their rights’. Core
thematic areas of AGAHE include WASH, Health & Nutrition, Sustainable Livelihood, Governance, and
Disaster Risk Reduction (DRR).

Objective of the Assignment:
The objective for hiring of external audit firm is to conduct an audit of AGAHE’s financial statements
and to express an independent professional opinion on these financial statements. The audit will verify
compliance with legal requirements regarding books of accounts and internal controls maintained by
AGAHE to support its financial transactions.

Scope of the Audit:
1. The audit will be carried out in accordance with the International Standards on Auditing (ISA) as
recognized by the Institute of Chartered Accountants of Pakistan (ICAP) to ensure compliance
with local auditing frameworks and will include tests and verification procedures as the auditors
deem necessary.
2. Verify all funds have been used in accordance with the established rules and regulations of AGAHE
and only for the purposes for which the funds were provided.
3. Goods, works and services financed have been procured in accordance with the AGAHE
established rules and procedures and other procurement regulations, where applicable.
4. Appropriate supporting documents, records and books of accounts relating to all activities have
been maintained. Clear linkages should exist between the books of accounts and the financial
statements presented to.
5. The financial statements have been prepared by AGAHE management in accordance with the
applicable financial reporting framework and present a true and fair view of AGAHE's financial
position, as well as its receipts and expenditures for the period ended.
6. A comprehensive assessment of the adequacy and effectiveness of the accounting and internal
control systems to monitor expenditures and other financial transactions.
7. Express an opinion as to reasonableness of the financial statements in all material respects.
8. Include in their reports opinion on compliance with procedures designed to provide reasonable
assurance of detecting misstatements due to errors or fraud that are material in the financial
statements. Conduct entry and exit meeting with the Chief Executive Officer of AGAHE.
9. In addition to the audit report, the auditors will prepare a Management Letter on the following:
a. Give comments and observations on the accounting records, procedures, systems and controls
that were examined during the course of the audit.
b. Identify specific deficiencies and areas of weakness in systems and controls and make
recommendations for improvement.

c. Report on the implementation status of recommendations pertaining to previous period audit

reports.
d. Communicate matters that have come to their attention during the audit which might have a
significant impact on the sustainability of the organization.
e. Bring to the attention of BOD any other matters that the auditors consider pertinent.