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Issue:2026 №2 (94)
Section:Accounting and Taxation
UDK:657.633:336.13
DOI:https://doi.org/10.33271/ebdut/94.088
Article language:Ukrainian
Pages:88-98
Title:Auditor's verification of expenditures under a grant contract
Author:Lubenchenko O. E., National Academy of Statistics, Accounting and Audit
Annotation:Methods. The methodological basis of the study is general scientific and specific methods of cognition. To study the regulatory and legal support of grant activities, methods of analysis and synthesis of legislative and regulatory acts of Ukraine, international standards of audit and related services were used. The comparison method was used to compare the requirements of grantors with the provisions of ISAE 4400 «Engagement of Agreed-Upon Procedures». Results. The article examines the regulatory and legal regulation of the attraction, use and taxation of grant funds in Ukraine, as well as donor requirements for confirmation of expenses and transparency of reporting. The typical structure of the terms of reference for the implementation of agreed-upon procedures for the verification of expenses under grant contracts is summarized. A working document «Quality Assurance of the Assignment for the Implementation of Agreed-upon Procedures» has been developed, which systematizes the requirements for the organization, implementation, documentation and quality control of such assignments in accordance with international standards and grantor requirements. Novelty. The scientific novelty of the study lies in improving the methodological support for the verification of costs under grant contracts by developing a working document on the quality control of the implementation of agreed-upon procedures. The proposed approach simultaneously takes into account the requirements of ISRE 4400, the audit firm’s quality management system, and the specific conditions of grant agreements, which contributes to increasing the reliability of the verification results and the level of user confidence in the reporting information. Practical value. The practical significance of the results obtained lies in the possibility of using the developed working document by audit firms and practitioners when performing tasks on agreed procedures for verifying expenditure under grant contracts. The proposed tool contributes to improving the quality of audit services, ensuring that reports comply with the requirements of international standards and grantors, timely detection of shortcomings in the verification process, and strengthening internal quality control of audit tasks. 
Keywords:Grant, Audit, Agreed-upon procedures, Other audit services, Working papers
File of the article:EV20262_088-098.pdf
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