{"id":3775,"date":"2026-08-14T09:58:32","date_gmt":"2026-08-14T07:58:32","guid":{"rendered":"https:\/\/audit-mk.com.ua\/?p=3775"},"modified":"2026-09-06T20:44:15","modified_gmt":"2026-09-06T17:44:15","slug":"%d0%b7%d0%b2%d1%96%d1%82-%d0%bf%d1%80%d0%be-%d1%83%d0%b7%d0%b3%d0%be%d0%b4%d0%b6%d0%b5%d0%bd%d1%96-%d0%bf%d1%80%d0%be%d1%86%d0%b5%d0%b4%d1%83%d1%80%d0%b8-isrs-4400-%d0%bd%d0%b0%d0%b2%d1%96%d1%89","status":"publish","type":"post","link":"https:\/\/audit-mk.com.ua\/en\/%d0%b7%d0%b2%d1%96%d1%82-%d0%bf%d1%80%d0%be-%d1%83%d0%b7%d0%b3%d0%be%d0%b4%d0%b6%d0%b5%d0%bd%d1%96-%d0%bf%d1%80%d0%be%d1%86%d0%b5%d0%b4%d1%83%d1%80%d0%b8-isrs-4400-%d0%bd%d0%b0%d0%b2%d1%96%d1%89\/","title":{"rendered":"(\u0420\u0443\u0441\u0441\u043a\u0438\u0439) \u041e\u0442\u0447\u0451\u0442 \u043e \u0441\u043e\u0433\u043b\u0430\u0441\u043e\u0432\u0430\u043d\u043d\u044b\u0445 \u043f\u0440\u043e\u0446\u0435\u0434\u0443\u0440\u0430\u0445 (ISRS 4400): \u0437\u0430\u0447\u0435\u043c \u0435\u0433\u043e \u0442\u0440\u0435\u0431\u0443\u044e\u0442 \u0434\u043e\u043d\u043e\u0440\u044b"},"content":{"rendered":"<p><\/p>\n<h2>What are agreed-upon procedures<\/h2>\n<p>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 <strong>factual findings<\/strong> without expressing an audit opinion. In plain terms: the donor specifies exactly what to check, and the auditor checks it and honestly describes what was found.<\/p>\n<h2>How ISRS 4400 differs from a financial statement audit<\/h2>\n<ul>\n<li><strong>Audit (ISA 800\/805)<\/strong>, the auditor forms an <em>opinion<\/em> on the reliability of the project&#8217;s financial statements.<\/li>\n<li><strong>Agreed-upon procedures (ISRS 4400)<\/strong>, the auditor <em>does not form an opinion<\/em>, but only performs the agreed procedures and reports the facts; the donor draws the conclusions.<\/li>\n<\/ul>\n<p>That is why an agreed-upon procedures report is often faster and cheaper than a full audit, and it is sufficient for most grant requirements.<\/p>\n<h2>When a donor requires ISRS 4400 specifically<\/h2>\n<p>This format is the de facto standard for reporting on grants from international donors: UN agencies, the EU, European governmental donors and foundations. A grant agreement usually includes an annex (Terms of Reference) with the list of procedures the auditor must perform.<\/p>\n<h2>What a factual-findings report contains<\/h2>\n<ul>\n<li>the list of agreed-upon procedures the auditor performed;<\/li>\n<li>the factual findings for each procedure (what was checked and what was found);<\/li>\n<li>a description of deviations and exceptions, if any;<\/li>\n<li>where needed, annexes with a breakdown of expenditure by budget line.<\/li>\n<\/ul>\n<h2>Who can perform agreed-upon procedures<\/h2>\n<p>An ISRS 4400 engagement is carried out by an independent auditor or audit firm entered in the Register of Auditors and Audit Entities. MK Audit prepares <a href=\"https:\/\/audit-mk.com.ua\/en\/uslugi\/auditorskie\/audit-tselevogo-ispolzovaniya-denezhnyih-sredstv\/\">agreed-upon procedures reports for grants and donor projects<\/a> in Ukrainian and English, in the format the donor accepts.<\/p>\n<h2>Frequently asked questions<\/h2>\n<h3>Is ISRS 4400 an audit?<\/h3>\n<p>Formally it is not an audit: the auditor does not express an opinion, but only performs the agreed procedures and describes the factual findings. But for grants this format is usually exactly what the donor requires.<\/p>\n<h3>Who defines the list of procedures?<\/h3>\n<p>The donor, in the grant agreement or a separate Terms of Reference. The auditor performs exactly those procedures.<\/p>\n<h3>In what language is the report prepared?<\/h3>\n<p>In Ukrainian and\/or English, depending on the donor&#8217;s requirements. International donors usually accept a report in English.<\/p>\n<p>Need an agreed-upon procedures report for a donor? +38 (050) 671-55-67 or <a href=\"mailto:mkauditsend@gmail.com\">mkauditsend@gmail.com<\/a>.<\/p>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>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&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[96],"tags":[84,83,82,72,74,75,73],"class_list":["post-3775","post","type-post","status-publish","format-standard","hentry","category-hranty-npo","tag-agreed-upon-procedures","tag-donor-reporting","tag-grant-audit","tag-isrs-4400","tag-74","tag-75","tag-73"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.2 - aioseo.com -->\n\t<meta name=\"description\" content=\"(\u0423\u043a\u0440\u0430\u0457\u043d\u0441\u044c\u043a\u0430) \u0429\u043e \u0442\u0430\u043a\u0435 \u0443\u0437\u0433\u043e\u0434\u0436\u0435\u043d\u0456 \u043f\u0440\u043e\u0446\u0435\u0434\u0443\u0440\u0438 (ISRS 4400), \u0447\u0438\u043c \u0432\u043e\u043d\u0438 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\u0432\u0438\u043c\u0430\u0433\u0430\u044e\u0442\u044c \u0434\u043e\u043d\u043e\u0440\u0438. \u0417\u0432\u0456\u0442\u0438 \u0434\u043b\u044f \u0433\u0440\u0430\u043d\u0442\u0456\u0432 \u0443\u043a\u0440\u0430\u0457\u043d\u0441\u044c\u043a\u043e\u044e \u0442\u0430 \u0430\u043d\u0433\u043b\u0456\u0439\u0441\u044c\u043a\u043e\u044e, \u041c\u041a\u2026","og:url":"https:\/\/audit-mk.com.ua\/en\/%d0%b7%d0%b2%d1%96%d1%82-%d0%bf%d1%80%d0%be-%d1%83%d0%b7%d0%b3%d0%be%d0%b4%d0%b6%d0%b5%d0%bd%d1%96-%d0%bf%d1%80%d0%be%d1%86%d0%b5%d0%b4%d1%83%d1%80%d0%b8-isrs-4400-%d0%bd%d0%b0%d0%b2%d1%96%d1%89\/","article:published_time":"2026-08-14T07:58:32+00:00","article:modified_time":"2026-09-06T17:44:15+00:00","og:image":"https:\/\/audit-mk.com.ua\/wp-content\/plugins\/mk-landing\/img\/og-default.jpg","og:image:width":1200,"og:image:height":630,"og:image:secure_url":"https:\/\/audit-mk.com.ua\/wp-content\/plugins\/mk-landing\/img\/og-default.jpg","twitter:card":"summary_large_image","twitter:title":"Agreed-Upon Procedures Report (ISRS 4400) for Donors | MK Audit","twitter:description":"\u0429\u043e \u0442\u0430\u043a\u0435 \u0443\u0437\u0433\u043e\u0434\u0436\u0435\u043d\u0456 \u043f\u0440\u043e\u0446\u0435\u0434\u0443\u0440\u0438 (ISRS 4400), \u0447\u0438\u043c \u0432\u043e\u043d\u0438 \u0432\u0456\u0434\u0440\u0456\u0437\u043d\u044f\u044e\u0442\u044c\u0441\u044f \u0432\u0456\u0434 \u0430\u0443\u0434\u0438\u0442\u0443 \u0456 \u0447\u043e\u043c\u0443 \u0457\u0445 \u0432\u0438\u043c\u0430\u0433\u0430\u044e\u0442\u044c \u0434\u043e\u043d\u043e\u0440\u0438. \u0417\u0432\u0456\u0442\u0438 \u0434\u043b\u044f \u0433\u0440\u0430\u043d\u0442\u0456\u0432 \u0443\u043a\u0440\u0430\u0457\u043d\u0441\u044c\u043a\u043e\u044e \u0442\u0430 \u0430\u043d\u0433\u043b\u0456\u0439\u0441\u044c\u043a\u043e\u044e, \u041c\u041a\u2026","twitter:image":"https:\/\/audit-mk.com.ua\/wp-content\/plugins\/mk-landing\/img\/og-default.jpg"},"aioseo_meta_data":{"post_id":"3775","title":"[:uk]\u0417\u0432\u0456\u0442 \u043f\u0440\u043e \u0443\u0437\u0433\u043e\u0434\u0436\u0435\u043d\u0456 \u043f\u0440\u043e\u0446\u0435\u0434\u0443\u0440\u0438 ISRS 4400 \u0434\u043b\u044f \u0434\u043e\u043d\u043e\u0440\u0456\u0432 \u2014 \u041c\u041a \u0410\u0443\u0434\u0438\u0442[:ru]\u041e\u0442\u0447\u0451\u0442 \u043e \u0441\u043e\u0433\u043b\u0430\u0441\u043e\u0432\u0430\u043d\u043d\u044b\u0445 \u043f\u0440\u043e\u0446\u0435\u0434\u0443\u0440\u0430\u0445 ISRS 4400 \u2014 \u041c\u041a \u0410\u0443\u0434\u0438\u0442[:en]Agreed-Upon Procedures Report (ISRS 4400) for Donors | MK Audit[:]","description":"[:uk]\u0429\u043e \u0442\u0430\u043a\u0435 \u0443\u0437\u0433\u043e\u0434\u0436\u0435\u043d\u0456 \u043f\u0440\u043e\u0446\u0435\u0434\u0443\u0440\u0438 (ISRS 4400), \u0447\u0438\u043c \u0432\u043e\u043d\u0438 \u0432\u0456\u0434\u0440\u0456\u0437\u043d\u044f\u044e\u0442\u044c\u0441\u044f \u0432\u0456\u0434 \u0430\u0443\u0434\u0438\u0442\u0443 \u0456 \u0447\u043e\u043c\u0443 \u0457\u0445 \u0432\u0438\u043c\u0430\u0433\u0430\u044e\u0442\u044c \u0434\u043e\u043d\u043e\u0440\u0438. \u0417\u0432\u0456\u0442\u0438 \u0434\u043b\u044f \u0433\u0440\u0430\u043d\u0442\u0456\u0432 \u0443\u043a\u0440\u0430\u0457\u043d\u0441\u044c\u043a\u043e\u044e \u0442\u0430 \u0430\u043d\u0433\u043b\u0456\u0439\u0441\u044c\u043a\u043e\u044e \u2014 \u041c\u041a \u0410\u0443\u0434\u0438\u0442.[:ru]\u0427\u0442\u043e \u0442\u0430\u043a\u043e\u0435 \u0441\u043e\u0433\u043b\u0430\u0441\u043e\u0432\u0430\u043d\u043d\u044b\u0435 \u043f\u0440\u043e\u0446\u0435\u0434\u0443\u0440\u044b (ISRS 4400), \u0447\u0435\u043c \u043e\u043d\u0438 \u043e\u0442\u043b\u0438\u0447\u0430\u044e\u0442\u0441\u044f \u043e\u0442 \u0430\u0443\u0434\u0438\u0442\u0430 \u0438 \u043f\u043e\u0447\u0435\u043c\u0443 \u0438\u0445 \u0442\u0440\u0435\u0431\u0443\u044e\u0442 \u0434\u043e\u043d\u043e\u0440\u044b. \u041e\u0442\u0447\u0451\u0442\u044b \u0434\u043b\u044f \u0433\u0440\u0430\u043d\u0442\u043e\u0432 \u2014 \u041c\u041a \u0410\u0443\u0434\u0438\u0442.[:en]What agreed-upon procedures (ISRS 4400) are, how they differ from an audit, and why donors require them. Reports for grants in English \u2014 MK Audit, Kyiv.[:]","keywords":null,"keyphrases":null,"primary_term":null,"canonical_url":null,"og_title":null,"og_description":null,"og_object_type":"default","og_image_type":"default","og_image_url":null,"og_image_width":null,"og_image_height":null,"og_image_custom_url":null,"og_image_custom_fields":null,"og_video":null,"og_custom_url":null,"og_article_section":null,"og_article_tags":null,"twitter_use_og":false,"twitter_card":"default","twitter_image_type":"default","twitter_image_url":null,"twitter_image_custom_url":null,"twitter_image_custom_fields":null,"twitter_title":null,"twitter_description":null,"schema":{"blockGraphs":[],"customGraphs":[],"default":{"data":{"Article":[],"Course":[],"Dataset":[],"FAQPage":[],"Movie":[],"Person":[],"Product":[],"ProductReview":[],"Car":[],"Recipe":[],"Service":[],"SoftwareApplication":[],"WebPage":[]},"graphName":"BlogPosting","isEnabled":true},"graphs":[]},"schema_type":"default","schema_type_options":null,"pillar_content":false,"robots_default":true,"robots_noindex":false,"robots_noarchive":false,"robots_nosnippet":false,"robots_nofollow":false,"robots_noimageindex":false,"robots_noodp":false,"robots_notranslate":false,"robots_max_snippet":null,"robots_max_videopreview":null,"robots_max_imagepreview":"large","priority":null,"frequency":null,"local_seo":null,"breadcrumb_settings":null,"limit_modified_date":false,"ai":null,"created":"2026-08-14 07:57:28","updated":"2026-09-06 19:06:57","seo_analyzer_scan_date":null,"focus_keyword":null,"additional_keywords":null,"truseo_locale":null},"aioseo_breadcrumb":"<div class=\"aioseo-breadcrumbs\"><span class=\"aioseo-breadcrumb\">\n\t\t\t<a href=\"https:\/\/audit-mk.com.ua\/en\/\" title=\"Home\">Home<\/a>\n\t\t<\/span><span class=\"aioseo-breadcrumb-separator\">\u00bb<\/span><span class=\"aioseo-breadcrumb\">\n\t\t\t<a href=\"https:\/\/audit-mk.com.ua\/en\/category\/hranty-npo\/\" title=\"Grants and NGOs\">Grants and NGOs<\/a>\n\t\t<\/span><span class=\"aioseo-breadcrumb-separator\">\u00bb<\/span><span class=\"aioseo-breadcrumb\">\n\t\t\t(\u0420\u0443\u0441\u0441\u043a\u0438\u0439) \u041e\u0442\u0447\u0451\u0442 \u043e \u0441\u043e\u0433\u043b\u0430\u0441\u043e\u0432\u0430\u043d\u043d\u044b\u0445 \u043f\u0440\u043e\u0446\u0435\u0434\u0443\u0440\u0430\u0445 (ISRS 4400): \u0437\u0430\u0447\u0435\u043c \u0435\u0433\u043e \u0442\u0440\u0435\u0431\u0443\u044e\u0442 \u0434\u043e\u043d\u043e\u0440\u044b\n\t\t<\/span><\/div>","aioseo_breadcrumb_json":[{"label":"Home","link":"https:\/\/audit-mk.com.ua\/en\/"},{"label":"Grants and NGOs","link":"https:\/\/audit-mk.com.ua\/en\/category\/hranty-npo\/"},{"label":"(\u0420\u0443\u0441\u0441\u043a\u0438\u0439) \u041e\u0442\u0447\u0451\u0442 \u043e \u0441\u043e\u0433\u043b\u0430\u0441\u043e\u0432\u0430\u043d\u043d\u044b\u0445 \u043f\u0440\u043e\u0446\u0435\u0434\u0443\u0440\u0430\u0445 (ISRS 4400): \u0437\u0430\u0447\u0435\u043c \u0435\u0433\u043e \u0442\u0440\u0435\u0431\u0443\u044e\u0442 \u0434\u043e\u043d\u043e\u0440\u044b","link":"https:\/\/audit-mk.com.ua\/en\/%d0%b7%d0%b2%d1%96%d1%82-%d0%bf%d1%80%d0%be-%d1%83%d0%b7%d0%b3%d0%be%d0%b4%d0%b6%d0%b5%d0%bd%d1%96-%d0%bf%d1%80%d0%be%d1%86%d0%b5%d0%b4%d1%83%d1%80%d0%b8-isrs-4400-%d0%bd%d0%b0%d0%b2%d1%96%d1%89\/"}],"_links":{"self":[{"href":"https:\/\/audit-mk.com.ua\/en\/wp-json\/wp\/v2\/posts\/3775","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/audit-mk.com.ua\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/audit-mk.com.ua\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/audit-mk.com.ua\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/audit-mk.com.ua\/en\/wp-json\/wp\/v2\/comments?post=3775"}],"version-history":[{"count":2,"href":"https:\/\/audit-mk.com.ua\/en\/wp-json\/wp\/v2\/posts\/3775\/revisions"}],"predecessor-version":[{"id":3777,"href":"https:\/\/audit-mk.com.ua\/en\/wp-json\/wp\/v2\/posts\/3775\/revisions\/3777"}],"wp:attachment":[{"href":"https:\/\/audit-mk.com.ua\/en\/wp-json\/wp\/v2\/media?parent=3775"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/audit-mk.com.ua\/en\/wp-json\/wp\/v2\/categories?post=3775"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/audit-mk.com.ua\/en\/wp-json\/wp\/v2\/tags?post=3775"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}