Transcription of Guidelines for Annual Audit of Global Fund Grants
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Geneva Switzerland NOVEMBER 2019 GENEVA, SWITZERLAND CLICK HERE TO ENTER HIGHLIGHT HEADING CLICK HERE TO ENTER HIGHLIGHT TEXT Click to select, then choose image or delete for no image Guidelines for Annual Audit of Global Fund Grants This page has been intentionally left blank Contents GLOSSARY .. 5 1 INTRODUCTION .. 7 BACKGROUND .. 7 PURPOSE .. 7 KEY PRINCIPLES .. 7 2 TYPES AND SCOPE OF AUDITS AND FINANCIAL ASSURANCE ENGAGEMENTS FOR Global FUND Grants .. 9 FINANCIAL Audit .. 9 The Special Purpose Grant Financial Statement (SPGFS) Audit .. 9 Program Audit .. 9 Implementer statutory financial Audit .. 10 PERFORMANCE Audit .. 10 SYSTEMS Audit .
Cash Accounting A method of accounting that recognizes receipts and payments in the financial statements when cash is received, and cash is paid out, ... ISAs International Standards on Auditing (ISAs) are developed by the International Auditing and …
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