Special Purpose Audit
Agreed-upon procedures or special-purpose reports for lenders, grants, or shareholder transactions.
Who it is for
Companies responding to bank covenants, grant conditions, or share purchase agreements.
What you receive
A report framed to the exact procedures agreed with the requesting party.
Scope
Procedures defined in writing with management and the intended report users before fieldwork starts.
Included
- Procedure drafting workshop
- Evidence collection against each procedure
- Report addressed to named users
Not included
- Unrestricted distribution reports without user agreement
- Forecast or projection assurance unless separately scoped
How this engagement moves
- User requirements call
- Procedure letter
- Fieldwork
- Report delivery