国际计划是一个非政治、非政府、非宗教、非盈利的国际儿童发展组织。1999年，国际计划和陕西省妇联签署合作协议，在陕西开展合作项目。

    2011年2月国际计划中国在瑞典国际开发署（以下简称SIDA）的资助下，启动了儿童保护机制建设项目。该项目的目的是：在陕西省及项目试点县，提高相关政府部门、司法机构、公民社会组织及监护人履行保护儿童和青少年的责任意识和能力，建立健全儿童保护服务网络，完善现有的儿童保护工作机制，以更好地应对处理两类儿童/青少年案件。一类是面临虐待、暴力、剥削或忽视等风险的儿童和青少年；另一类是正在遭受/已经遭受虐待、暴力、剥削或忽视等的儿童和青少年。

    为了确保SIDA的赠款按照赠款人的意愿和赠款用途得到有效的使用，确保项目活动顺利按照原有计划进行，以及项目资金的透明使用，国际计划需要定期在项目进展中聘请独立第三方对项目进行项目审计，并且形成一份中英文审计报告。

-         确保各个活动资金使用的必要性和项目开展的有效性符合各方协议规定；

-         确保项目资金使用符合SIDA项目管理规范

审计任务书（TOR）：详见招标书附件一

    国际计划中国陕西农村儿童保护机制项目试点县:淳化县、洋县、汉阴县

    2011年1月1日至2011年12月31日

投标方应该在：

-         2012年3月9日- 2012年3月31日前完成实地核查工作，在4月15日之前提交中英文审计报告终稿；

-         在2012年4月20日前完成审计报告分享工作。

投标方应该在：

-         2012年4月15日前完成中英文审计报告终稿，且中英文报告各一式三份。报告应基于国际审计标准ISA800；报告中应包括一份管理建议报告，建议报告应基于ISR4400（详细模板请参考审计任务书TOR中的模板）；

-         2012年4月20前有为期半到一天的报告分享。

    国际计划（中国）拟通过公开招标形式，寻找可以承担此项工作的且具备专业资质的专业机构。

1、招标名称：陕西农村儿童保护机制建设项目（SIDA）审计招标书

2、投标资格：

1)        具有企业法人资格、执业证书且5年内无不良执业记录的审计机构,且是中国注册会计师协会成员。

2)        审计人员与国际计划及其合作伙伴没有任何私人关系

3)        该机构应指定具有良好职业道德及5年以上执业经验的注册会计师担任本项目主审

3、投标文件：

4）审计方案（包括较详细数据收集方法、工具；详细预算）

5）提供能够承担独立审计的资质证明和相关资料以及所与参加审计过程的审计人员的简历

4、截止时间：2012年2月29日

5、联系方式：

联系人：崔小芸、李静

地址：陕西省西安市南二环东段396号秦电国际大厦七层

电话：（029）88102399 – 7002 / 7036

传真：（029）88102400

电子邮件：

The Shaanxi Child Protection Mechanism Development Project, funded by the Swedish International Development Agency (SIDA), is a 4,150,000 RMB project to be implemented from May 2011- May 2013. The goal of this project is for children and young people in Shaanxi province to fully realize their right to protection, through the empowering of duty bearers to respect and fulfil their obligations to protect that right. This will specifically be done by increasing the capacity of Chinese government departments, judicial institutions, civil society organizations and primary care givers, with the objective of empowering duty bearers and holding them accountable to fulfill their obligation to protect children and young people. The primary means of enabling them to fulfill these duties is to establish child protective service networks, strengthening the current child protection system, and improving the current child protection mechanism in Shaanxi Province pilot counties. This protection mechanism is designed to better handle two kinds of cases, as follows:

-         Children and young people at risk of abuse, violence, exploitation or neglect or

-         Children and young people who have been subjected to abuse, violence, exploitation or neglect

    陕西儿童保护机制建设项目是由瑞典国际开发署（以下简称SIDA）资助的一项预算为人民币4,150,000元的项目，项目起止时间为2011年5月到2013年3月。该项目的目的是：在陕西省及项目试点县，提高相关政府部门、司法机构、公民社会组织及监护人履行保护儿童和青少年的责任意识和能力，建立健全儿童保护服务网络，完善现有的儿童保护工作机制，以更好地应对处理两类儿童/青少年案件。一类是面临虐待、暴力、剥削或忽视等风险的儿童和青少年；另一类是正在遭受/已经遭受虐待、暴力、剥削或忽视等的儿童和青少年。

The objective of this audit is to provide Plan China and SIDA with an independent and objective opinion on the effectiveness of financial controls and risk management within the Child Protection Mechanism Development Project. The findings and agreed upon actions will be issued in an audit report.

    审计的目标是针对儿童保护机制建设项目中财务控制和风险管理的有效性，为国际计划（中国）和SIDA提出独立客观的意见，并在一份相应的审计报告中发布审计发现以及约定行动。

-         The auditor must submit an “Auditor’s Report”, including an audit opinion.

审计机构必须提交一份《审计报告》，包括审计意见。

-         The “Auditor’s Report” and Management Letter must be conducted according to the format in Appendix 1 & 2.

《审计报告》和管理建议书必须按照附件1和附件2 中提供的模版来撰写。

-         The audit must be done according to International Standards on Auditing (ISA – normally ISA 800 o ISA 805)

“The Independent Auditor’s Report on Special Purpose Audit Engagements” (International Standards on Auditing).

审计工作必须依照国际审计准则（ISA—通常为ISA 800 或 ISA 806）来执行

“特殊目的审计业务约定下的独立审计报告”（国际审计准则）      

-         There must be an unbroken chain of audit reports (including audit opinion) and management letters, with individual reports, for all partners, provided they are separate legal entities. (Note: This implies that there should be one audit report and one management letter for Country Office and each partner.)

如合作双方是各自独立的法人，则应当为所有的合作伙伴分别提供完整的审计报告（包括审计意见）和管理建议书。

-         The auditor is mandated to report any and all suspicions of fraud or corruption, according to SNO organizational procedures.

审计机构获得授权根据瑞典资助国的组织程序，对任何及所有舞弊或腐败的可疑情况进行上报。

-         Ensure that financial reports are done according to requirement: 

确保财务报告按照如下要求来完成：       

-      Must use SNO approved the formatting

必须使用瑞典资助国批准的格式

-      Must be made in the same format as the budget

必须与预算使用同一格式

-      Comment is made when there is a variance higher than 10% on a budget item (For sub totals, please explain if there are any major changes in the implementation of the project).

对偏差率高于10%的预算活动作出附注（请对项目实施过程中，任何与小计结果出现较大变化的情况作出解释）

-      Local partners have (in addition to project financial reports) provided the Country Office with an annual financial report for all income and expenditures in the entire organization. If no such report exists, Plan should support the organization in compiling this.

除项目财务报告之外，当地合作伙伴已经为国际计划（中国）的国家办公室（以下简称为“国办”）提供了一份年度财务报告，并在其中列出整个组织的所有收入和开支情况。如若没有，国际计划应当支持该合作组织整理出这份报告。

-         Ensure that the requirements stated in the GAD are are clearly stated in the legal agreements signed with the local partner and that the requirements areadhered to by local partners.

确保在与当地合作伙伴签署的合法协议中，明确说明赠款协议报告中规定的要求，并且当地合作伙伴遵守这些要求。

-         Ensure that no funds cannot be and have not been transferred to a local partner before an agreement has been signed. Funds should only be transferred to local partners if the required reports have been submitted.

确保在与当地合作伙伴正式协议签订之前，没有任何一笔资金转入其账户。仅在当地合作伙伴按要求提交相关报告之后，才能将资金转入其账户。

-         Ensure that the same agreements are adhered to between the CO and the partner. The partner agreement must be stipulated in accordance with SIDA’s requirements. This means that the agreement between the CO and the sub-granted partner should include the same requirements that are specified in the GAD regarding:

确保国办和合作伙伴遵守相同的协议。合作伙伴的协议应当依照SIDA的要求作出相关规定，即国办和作为次级赠款接受方的合作伙伴之间的协议应当包含赠款协议报告在如下方面提出的要求：

-          Administration of funds

资金管理

-          Audits

审计

-          Information and Communication material

信息和交流材料

-          Procurement: Must comply with procurement regulations

采购：必须遵照相关采购规定

-          Annual Reporting

年度报告

-         Ensure that local partners have their own procurement guidelines and that these are being adhered to. (Ensure that the there must be an explicit reference to this in the audit certificate.)

确保当地合作伙伴具有并遵守自己的采购准则。（确保在审计证明中对此有明确说明）

-         Ensure that risk analysis includes a narrative report and that there is an updated risk register every year.

确保风险评估中包含一份叙述性报告，并且每年都对风险登记册进行更新。

A)     Field work— 2 weeks：2 to 3 days each in project areas.

实地调查—2周：各项目县2到3天

B)     Subsequent desk work- around 2 weeks

后续文案工作—约2周

Appendix I: Example format for the Auditor’s Report

附件1：审计报告模版

---------------------

We have examined the financial statements for the project [project name] set out on pages ….

    我们审计了后附的项目[项目名称]的财务报表……

The management is responsible for preparing the [project report]. Our responsibility is to report to you our opinion on the consistency of the financial statement within the [project report] and its compliance with agreement and regulations. We also read the other information contained in the [financial project report] and consider the implications for our report if we become aware of any apparent misstatements or material inconsistencies with the summary financial statements.

    管理层有责任编制该[项目报告]。我们的责任是对[项目报告] 中财务报表的一致性及其是否符合相关协议和规定发表审计意见。同时我们也审阅[项目财务报告]中包含的其他信息，如发现任何重大错报或与财务报表汇总不一致的内容，我们也对报告的结论进行考虑。

We conducted our audit in accordance with International Standards of Auditing (ISA 800). Those standards require that we plan and perform the audit to obtain reasonable assurance that the financial statement within the [project report] is free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the accounts. An audit also includes assessing the accounting principles used and their application by the management and significant estimates made by the management when preparing the financial statement as well as evaluating the overall presentation of information in the financial statement. We believe that our audit provides a reasonable basis for our opinion set out below.

我们按照国际审计准则（ISA 800）的规定执行了审计工作。国际审计准则要求我们计划和实施审计工作，以对[项目报告]中的财务报表是否不存在重大错报获取合理保证。审计工作涉及以测试为基础，选择并实施恰当的审计程序，以获取有关财务报表金额和披露的审计证据。审计工作还包括评估管理层选用的会计原则及其应用情况，在编制财务报表时管理层作出的重要估计，以及财务报表的总体列报。我们相信，我们的审计工作为发表审计意见提供了合理的基础。

We conducted our work in accordance with ISA 800 “The Independent Auditor’s Report on Special Purpose Audit Engagements”.

    我们依照ISA 800“特殊目的审计业务约定下的独立审计报告”进行审计工作。

In our opinion the financial statement for the project is consistent with the accounting system and complies with the agreement and regulations.

    我们认为，该项目的财务报表与会计制度相一致，并符合相关协议和规定。

[Date and place]

[日期和地点]

[Name and title of auditor]

[Address]

[审计人员的姓名和职务]

[地址]

Appendix II: Example format for the Management Letter/Report of Factual Findings

附件2：管理建议报告/调查发现报告模版

---------------------

To (those who engaged the auditor)

致（审计机构的委托方）

We have performed the procedures agreed with you and enumerated below with respect to the financial project report of [organization] as at [date].

    我们按照与您约定的程序执行了审计工作，并在下面附上[日期]发布的[组织名称]的项目财务报告。

Our engagement was undertaken in accordance with [standards and regulations]. The procedures were performed solely to assist you in evaluating the validity of the financial project report and the following most important procedures were undertaken during the audit:

    我们按照[标准和规定]开展了委托的工作，并执行了相关程序，以协助您评估项目财务报告的有效性。以下内容是审计工作中实施的一些最重要的程序：

We report our findings below:

我们有如下发现：

a)      ….

b)      ….

[Date and place]

[日期和地点]

[Name and title of auditor]

[Address]

[审计人员的姓名和职务]

[地址]