External Auditor

Project Background: 

Recognizing the pivotal role of media in shaping societal values, fostering political discourse, and holding leaders accountable, we have embarked on a mission to prioritize public dialogue concerning workers' issues in Lebanon. Our initiative, known as "Workers' Voice" or "صوت العمّال" in Arabic, stands as an inclusive and interactive alternative media platform.

Grounded in principles of freedom of expression, independent journalism, social justice, and fair labor practices, Workers' Voice serves as a reliable source of information for the public, journalists, civil society, and other stakeholders. Through our collaboration with the Lebanese Observatory for Workers & Employees Rights (LWRO), we provide comprehensive insights into the realities faced by workers, including rights violations, pertinent legislation, and the state of the trade union movement in Lebanon.

Moreover, Workers' Voice aims to become a trusted reference on Lebanese labor laws, gender equality in the workplace, social protection frameworks, and the historical and present-day landscape of the trade union movement. Our platform offers a safe space for workers to voice their concerns and share their experiences freely.

In addition to information dissemination, we undertake public awareness and advocacy campaigns to promote labor rights and push for meaningful reforms. These campaigns include "Know Your Rights" (اعرف حقّك), which raises awareness on labor rights from a gender-inclusive and diverse perspective, and "The Trade Union Protects" (النقابة، بتحمي), highlighting the vital role of free trade unions in safeguarding workers' rights. Furthermore, we advocate for urgent amendments to the Lebanese Labor Law to ensure fair and equitable treatment of all workers. Through our multifaceted approach, Workers' Voice strives to empower workers, foster dialogue, and effect positive change in Lebanon's labor landscape

Tasks and Responsibilities:

The external auditor is tasked with auditing the financial report of the "Workers’ Voice" project, which serves as an advocacy and media platform, spanning the period from 01/04/2024 to 01/10/2024. The primary objective of this audit is to render an audit opinion consistent with ISA 800/805, ensuring that the financial report of the project aligns with LWRO’s accounting records and adheres to Diakonia's standards for financial reporting as outlined in the Cooperation Agreement between LWRO and Diakonia.

The Independent Auditor’s report is expected to address the following aspects of the project:

Determine if the financial report provides a true and fair view of the activities undertaken by the project.

Verify whether the implementation of the project has complied with the rules and conditions governing the use of funds as stipulated in the Agreement.

Confirm that financial reporting has been conducted in accordance with the terms of the Agreement, and that the allocated funds are accurately reflected in LWRO’s accounting records.

In addition to the audit report, the auditor is required to provide a Management Letter, which will disclose all audit findings and identify any weaknesses discovered during the audit process. Recommendations to rectify these findings and weaknesses should be presented in order of priority and accompanied by a risk classification.

Furthermore, any additional assignment conducted in accordance with agreed-upon procedures ISRS 4400 shall be reported separately in an “Agreed-upon procedures report”. Procedures performed should be thoroughly described, and findings reported in compliance with the requirements outlined in the International Standard on Related Services 4400.

Required skills:

The audit firm is an independent, external audit firm and a member of a National Organization of Chartered Accountants, which is itself a member of the International Federation of Accountants (IFAC).