Audit of Agreed Upon Procedures (AUPs)
An Audit of Agreed Upon Procedures (AUPs) is a flexible assurance service where specific procedures are performed on identified areas as agreed between the client and the auditor. Unlike a statutory audit, an AUP is tailored to provide focused assurance on particular financial, operational, or compliance-related matters.
For NGOs, donors, and development agencies, AUPs are especially valuable for verifying fund utilization, donor-specific compliance, and program deliverables, ensuring confidence without undertaking a full-scope audit.
About This Service
Our AUP services are designed to provide targeted assurance in line with donor agreements, board requirements, or regulatory expectations. We work with stakeholders to define the scope—whether it is fund utilization, procurement processes, project expenditures, or outcome validation.
We execute the agreed procedures, document findings objectively, and present them in a report format acceptable to donors, boards, and regulators. Since AUPs do not provide an audit opinion, the focus remains on transparency and factual accuracy.
These engagements are often used in CSR spend verifications, donor-funded project reviews, and compliance checks under international funding guidelines. They help organizations address specific assurance needs quickly and effectively.
By offering independent AUPs, we provide donors and boards with confidence that funds are being utilized as intended, while allowing NGOs to demonstrate transparency and accountability.
Key Features / Scope of Work
- Tailored assurance engagements as per donor/management needs.
- Procedures covering fund utilization, procurement, and project spends.
- Verification of compliance with donor agreements and guidelines.
- Independent reporting on findings without a full audit opinion.
- Widely used in CSR verification and donor-funded projects.
- Flexibility to design procedures based on stakeholder priorities.
- Transparency and factual reporting for boards and donors.
- Cost-effective alternative to full-scope audits.
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