Audit of Agreed Upon Procedures (AUPs)
Audit of Agreed Upon Procedures (AUPs)
An Audit of Agreed Upon Procedures (AUPs) is a specialized assurance service in which selected procedures are performed on specific areas as mutually agreed between the client and the auditor. Unlike a statutory audit, an AUP is customized to provide targeted assurance on particular financial, operational, or compliance-related aspects.
For NGOs, donors, and development organizations, AUPs are particularly useful for verifying fund utilization, donor-mandated compliance, and program outcomes, providing assurance and confidence without the need for a full-scope audit.
Singh Gulati & Associates
About This Service
Our AUP services at Singh Gulati & Associates are designed to deliver focused assurance in line with donor agreements, board requirements, or regulatory expectations. We collaborate with stakeholders to define the scope—covering fund utilization, procurement processes, project expenditures, or outcome validation.
We perform the agreed-upon procedures, document findings objectively, and present reports acceptable to donors, boards, and regulators. As AUPs do not provide an audit opinion, the emphasis is on transparency and factual accuracy.
These engagements are commonly used for CSR spend verification, donor-funded project reviews, and compliance checks under international funding guidelines. They allow organizations to address specific assurance requirements efficiently.
By providing independent AUPs, we help donors and boards gain confidence in fund utilization while enabling NGOs to demonstrate accountability and transparency.
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.
- Development Sector Advisory
- CSR Policy Review, Compliance, Spend verification and Impact Assessment
- NGO’s due diligence & Donor Reporting
- Project Audits & Monitoring and Evaluation
- FCRA Audit and Compliances
- NGOs Registration, Assessment and Governance Advisory
- Workshops and Training
- Audit of Agreed Upon Procedures (AUPs)
- Audit and Assurance (Statutory, Internal Audits, Utilization Certificates and Agreed Upon Procedures)
- Get Trusted Advice
