SAMPLE FINANCIAL AUDIT REPORT AND TERMS OF REFERENCE
[Reference No]
[Date]
[Name of Programme Manager/Partner]
[Address]
Dear Sirs
Report on the <Name of Programme Manager/Partner>’s company information
and factual
findings of the Inc
ome and
Expenditure S
tatement of the <Programme
name> in connection with the funding package by e2i for the period
<Day/Month/Year> to <Day/Month/Year>
We have performed the procedures agreed with you in our Letter of Engagement
dated <Day/Month/Year> on the company information and Income and Expenditure
Statement of the <Programme name> (the “Programme Financial Information”) for the
qualifying period from <Day/Month/Year> to <Day/Month/Year> (refer to Appendix 2).
Our engagement was undertaken in accordance with the Singapore Standard on
Related Services SSRS 4400 Engagements to Perform Agreed-Upon Procedures
Regarding Financial Information.
2. The findings are summarized in Appendix 3.
3. Because the above procedures do not constitute either an audit or a review
made in accordance with Singapore Standards on Auditing or Singapore Standards on
Review Engagements, we do not express any assurance on the information in the
Financial Audit Report.
4. Had we performed additional procedures or had we performed an audit or review
of the Programme Financial Information in accordance with Singapore Standards on
Auditing or Singapore Standards on Review Engagements, other matters might have
come to our attention that would have been reported to you.
5. The procedures were performed solely to assist you in your submission of the
Programme Financial Information to meet the requirements of e2i. Our report is solely
for this purpose and for your information and is not to be used for any other purpose or
to be distributed to any other party.