Appendices 5.

2 to audit instruction for partner organisations /Valid since 1 January 2005 (Revised in June 2007)

To the Board of XXXXXXXXXXX (Partner Organisations name) Corporate Identity Number xxxxxx-xxxx

Auditors Memorandum from the audit of Progress/Final Report for projects 06:XXX, (the projects description)
Division of Responsibility I have audited (Partner Organisations name)s Progress/Final Report for the project (project number). It is the responsibility of the Board of (Partner Organisations name) to ensuring that laws and regulations have been complied with, as have the audit instructions of the Swedish Mission Council. My responsibility is to make a statement on whether I have found any circumstances indicating that audit, control or reporting have not been performed according to the stated criteria. Criteria The International Standards on Auditing (ISA), the Swedish Mission Councils audit instructions and general good auditing practice form the criteria, upon the basis of which my analysis was performed. Audit Objectives and Scope I have planned and performed the audit from the perspective of materiality and risk in order to assure, with a high, but not absolute degree of certainty, that the Final Report contains no material misstatements. An audit involves reviewing a sample of the appropriate evidence. Apart from the review, carried out in accordance with generally accepted reporting standards, my audit has also included: the execution of the specific audit steps described in the Swedish Mission Councils audit instructions. the performance of further auditing measures based on my assessment of the risk of material misstatements. the examination and assessment of the Audit Memorandum and Audit Certificate from audits further down the line. (only where the Partner Organisation provides the grant to Partner Organisations further down the line) the assessment of (Partner Organisation name)s internal control of auditing further down the line (only where the Partner Organisation provides the grant to Partner Organisations further down the line)

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Auditing a Partner Organisation (only where the Partner Organisation provides the grant to Partner Organisations further down the line) Statements regarding important information relating to audits within the Partner Organisation further down the line are submitted here. For example, this could refer to significant information received from the Partner Organisations annual reports, auditors reports or audit memoranda. Partner Organisations assessment of its Partner Organisations financial management (only where the Partner Organisation provides the grant to Partner Organisations further down the line) A description of the Partner Organisations assessment of its Partner Organisations financial management is submitted here. Observations A description of significant observations arising during the audit of the initiative is submitted here.. The accountants perspective (accountants results, conclusions and eventual recommendations) My audit provides no reason for any disciplinary action./My audit provides reason for the following comments and recommendations for improvements. Location/date for reports issue

Signature, name and title

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