The Factual Findings Audit Report is a specialized document used when an independent auditor is engaged to perform specific agreed-upon procedures and report the factual findings without providing an opinion or assurance conclusion. This document type is particularly relevant in German business contexts where objective verification of specific financial or operational matters is required, such as during due diligence processes, regulatory compliance checks, or specific stakeholder requests. The report must comply with German auditing standards (IDW AuS 920) and international standards (ISRS 4400), making it suitable for both domestic and international business purposes. It's commonly used in transactions, compliance verification, grant agreements, and specific investigations where stakeholders need independent verification of particular aspects of business operations or financial matters.
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1. Report Title and Addressee: Clearly identifies the report as an independent factual findings report and specifies the intended recipients
2. Engagement Context: Describes the circumstances of the engagement and why it was commissioned
3. Responsibilities of Parties: Defines the respective responsibilities of the auditor and the engaging party
4. Subject Matter: Identifies the financial or non-financial information to which the agreed-upon procedures were applied
5. Purpose and Basis: States the purpose of the engagement and confirms it was conducted in accordance with ISRS 4400 and IDW AuS 920
6. Procedures Performed: Detailed list of the specific procedures that were performed as agreed with the engaging party
7. Factual Findings: Results of the procedures performed, stated as objective factual findings without opinions or conclusions
8. Restrictions: Statements about distribution restrictions and limitations of the report's use
1. Executive Summary: Optional overview of key findings, useful for complex engagements with numerous procedures
2. Specific Regulatory Compliance: When the procedures specifically address regulatory compliance requirements
3. Subsequent Events: When relevant events occurring after the period under review need to be considered
4. Management Representations: When specific written representations from management are obtained and relevant to report users
5. Independence Statement: When specifically requested or required by the engagement terms to confirm auditor independence
1. Schedule of Procedures: Detailed listing of all agreed-upon procedures performed, including methodology and scope
2. Schedule of Findings: Detailed presentation of findings for each procedure, including any exceptions noted
3. Supporting Documentation: Relevant documentation supporting the procedures performed and findings
4. Engagement Letter: Copy of the engagement letter defining the agreed-upon procedures
5. Management Representation Letter: Copy of representations received from management, if applicable
6. Qualification and Independence Confirmations: Documentation of auditor's qualifications and independence declarations
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