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Règlement CSSF N° 22-01 du 11 janvier 2022 relatif :1) à l adoption des normes d audit dans le domaine du contrôle légal des comptes dans le cadre de la loi du 23 juillet 2016 relative à la profession de l audit ;2) à l adoption des normes relatives à la déontologie et au contrôle interne de qualité respectivement à la gestion de la qualité dans le cadre de la loi du 23 juillet 2016 relative à la profession de l audit

Règlement CSSF N° 22-01 du 11 janvier 2022 relatif :1) à l adoption des normes d audit dans le domaine du contrôle légal des comptes dans le cadre de la loi du 23 juillet 2016 relative à la profession de l audit ;2) à l adoption des normes relatives à la déontologie et au contrôle interne de qualité respectivement à la gestion de la qualité dans le cadre de la loi du 23 juillet 2016 relative à la profession de l audit
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International standards on auditingEntity usinga service organizationOverall objectivesIndependent auditorInternational standardsAudit engagementsQuality controlFinancial statementsAudit documentationResponsibilities relatingThose chargedCommunicating deficienciesInternal controlMaterial misstatementIts environmentAssessed risks

TERMS OF REFERENCE TO AUDIT OR REVIEW OPERATIONS FINANCED BY THE BANK GROUP

APPENDIX A 1.0 BACKGROUND 1.1 The African Development Bank Group (the Bank) has been supporting the Government of Somaliland in its developmental efforts. A Grant of UA 5.4 million was approved in June 2016 to finance the Water Infrastructure Development for Resilience in Somaliland. 1.2 The Water for Infrastructure Development for Resilience project consists of the following three components: - · The construction and rehabilitation of water and sanitation infrastructure: This component is focused on providing access to water in order to meet high-priority needs in drought-stricken areas. · Capacity Building: This component will support the capacity development of the Ministry of Water Resource (MoWR) in Somaliland including the beneficiary communities. Proposed activities include; procurement of essential Operation and Maintenance (O&M) and laboratory equipment and training.

National accounting standardsInternational standards of supreme audit institutions issaisWater infrastructure development for resilienceSanitation initiativeNational auditing standardsInternational organization of supreme audit institutionsInternational standards on auditingAfrican development bank group theWater for infrastructure development resilienceAfrican development bankPresence of the bidding committeeInternational financial reporting standardsInternational standard on auditingProgram implementing unitInternational auditingInternational public sector accounting standards ipsass