(Русский) Отчёт о согласованных процедурах (ISRS 4400): зачем его требуют доноры
What are agreed-upon procedures Agreed-Upon Procedures (ISRS 4400) is an engagement format in which the auditor performs a specific list of actions agreed with the donor and documents the factual findings without expressing an audit opinion. In plain terms: the donor specifies exactly what to check, and the auditor checks…
(Русский) Сколько стоит аудит гранта и от чего зависит стоимость
Why there is no fixed price for a grant audit A grant audit is a bespoke service: the scope of the auditor’s work depends on the specific project, so the price is always calculated individually. A cheap “hourly rate” without reviewing the documents usually means a superficial check that the…
(Русский) Обязателен ли аудит гранта для донора: когда нужна проверка проекта
When a grant audit is mandatory A grant audit becomes mandatory in three cases: the grant agreement or donor policy expressly requires it; the grant amount exceeds a threshold set by the donor (in many programmes — above a certain amount per year or per project); an audit is envisaged…
Аудит проєктів для донора: як пройти перевірку та підтвердити цільове використання коштів
Quick answer: What is a project audit for a donor? A project audit for a donor is an independent review of a grant recipient’s expenditure and supporting documents to confirm the targeted use of funds and compliance with the terms of the grant agreement. Key capabilities Verifying that expenditure matches…
