{"id":3964,"date":"2026-09-06T21:57:50","date_gmt":"2026-09-06T18:57:50","guid":{"rendered":"https:\/\/audit-mk.com.ua\/project-audit-isa-800-805-isae-3000\/"},"modified":"2026-09-06T21:57:50","modified_gmt":"2026-09-06T18:57:50","slug":"project-audit-isa-800-805-isae-3000","status":"publish","type":"page","link":"https:\/\/audit-mk.com.ua\/en\/project-audit-isa-800-805-isae-3000\/","title":{"rendered":"Project audit under ISA 800, ISA 805 and ISAE 3000"},"content":{"rendered":"

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Home<\/a>\/<\/span>Project audit ISA 800\/805\/ISAE 3000<\/span><\/div>\n<\/div>\n
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Project audit under ISA 800, ISA 805 and ISAE 3000<\/h1>\n

Independent audit of donor-funded projects with an auditor’s opinion: financial statements prepared under the donor’s rules (ISA 800), a single project expenditure report (ISA 805) or compliance with the grant agreement and programme indicators (ISAE 3000). We choose the standard from the donor’s terms of reference and issue the report in English and Ukrainian.<\/p>\n

Detailed comparison of the standards: article \u00abProject audit under ISA 800, ISA 805 and ISAE 3000\u00bb<\/a>.<\/p>\n

Get a proposal<\/a>Call +38 (050) 671-55-67<\/a><\/div>\n
Since 2000<\/span>Auditors register No. 4624<\/span>DFK International<\/span>Report in EN + UA<\/span><\/div>\n<\/p><\/div>\n
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\"Project<\/div>\n
What is included<\/b><\/p>\n
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  • Choice of standard from the donor’s terms of reference<\/li>\n
  • Audit of the project financial report against the budget and agreement<\/li>\n
  • Testing of expenditure, procurement, payroll, assets and cash<\/li>\n
  • Auditor’s opinion (ISA 800 \/ 805) or assurance conclusion (ISAE 3000)<\/li>\n
  • Management letter and answers to the donor’s questions<\/li>\n<\/ul>\n
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    Timeline<\/span>3-5 weeks<\/strong><\/div>\n
    Fee<\/span>by individual proposal<\/strong><\/div>\n<\/div><\/div>\n<\/section>\n
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    ISA 800<\/div>\n

    Audit of a special purpose financial report<\/b><\/p>\n

    When the donor requires audited project financial statements prepared under its own rules (cash basis, budget lines, reporting currency).<\/p>\n<\/div>\n

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    ISA 805<\/div>\n

    Audit of a single statement or element<\/b><\/p>\n

    When only the statement of expenditure or a specific budget line has to be audited with an opinion.<\/p>\n<\/div>\n

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    ISAE 3000<\/div>\n

    Assurance on compliance and indicators<\/b><\/p>\n

    When the donor asks for reasonable or limited assurance on compliance with the agreement, procurement rules or programme results.<\/p>\n<\/div>\n<\/div>\n

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    How it works<\/div>\n

    Four steps, no surprises at the end<\/h2>\n<\/div>\n
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    01<\/b>Request and proposal within 1 day<\/strong><\/p>\n

    We review the grant agreement and the donor’s audit terms of reference, then send a proposal and a work plan.<\/p>\n<\/div>\n

    02<\/b>Engagement letter and checklist<\/strong><\/p>\n

    Document list in the donor’s format. Secure file exchange, remote work across Ukraine.<\/p>\n<\/div>\n

    03<\/b>Fieldwork<\/strong><\/p>\n

    Questions as we go, not at the end. You have time to find missing documents.<\/p>\n<\/div>\n

    04<\/b>Report and donor support<\/strong><\/p>\n

    Report in English and Ukrainian. We answer the donor’s and reviewers’ queries after submission.<\/p>\n<\/div>\n<\/div><\/div>\n<\/section>\n

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    FAQ<\/div>\n

    Most common questions<\/h2>\n<\/div>\n
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    \nWhich standard does my donor need?<\/summary>\n

    It is written in the grant agreement or the audit terms of reference: \u00abaudit of the financial statements\u00bb means ISA 800 or 805, \u00abassurance report\u00bb or \u00abcompliance\u00bb means ISAE 3000, \u00abagreed-upon procedures\u00bb means ISRS 4400. Send us the terms of reference and we will confirm the format free of charge.<\/p>\n<\/details>\n

    \nWhat is the difference from ISRS 4400?<\/summary>\n

    Under ISA 800, 805 and ISAE 3000 the auditor gives an opinion or a conclusion. Under ISRS 4400 the auditor only reports factual findings from agreed procedures. Donors that need an opinion for their own financial statements or a final payment ask for an audit.<\/p>\n<\/details>\n

    \nHow long does a project audit take?<\/summary>\n

    Usually 3 to 5 weeks after the documents are received: planning, fieldwork with questions as we go, draft report, discussion of findings, final report. Multi-year or multi-partner projects take longer.<\/p>\n<\/details>\n

    \nDo you sign reports in English?<\/summary>\n

    Yes. The report is issued in English and Ukrainian, signed by a certified auditor from the Ukrainian auditors register (No. 4624). MK Audit is a member of DFK International.<\/p>\n<\/details>\n<\/div>\n<\/div>\n

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    Get a proposal<\/h3>\n

    Describe the project, donor and deadline. We reply within 1 business day.<\/p>\n\n

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