Audit and assurance
Special purpose audit in Qatar
A special purpose audit in Qatar reports on one item, such as a project, grant, fund, contract or a shop’s turnover, in the format a bank, funder, landlord or authority asks for. Where the requester wants findings rather than an opinion, the work is done as agreed-upon procedures. Send us the request and we propose the right report.
A cashier at the till of a small restaurant
- One item, one reportA project, grant, fund or contract
- In their formatReported the way the requester asks
- Turnover certificatesRevenue certificates for mall landlords
- Contract cost auditsCosts checked against the contract terms
When a special purpose report is asked for
A bank, funder, landlord or government body sometimes wants a report on one part of your business rather than the full accounts. They usually set the format and say what kind of report they need.
The right report depends on what the reader wants: an audit opinion on the figures, or factual findings from checks agreed in advance. Before you commit, ask the requester which one they will accept.
What we do
Each engagement is built around the request you received. The work falls into six parts.
Project and fund audits
Audit of a single project, grant or fund, reported in the format the funder sets.
Agreed-upon procedures
Checks agreed with you and the report user, with factual findings and no opinion.
Turnover certificates
Revenue certificates for tenants whose landlord asks for checked sales figures.
Contract cost audits
We check costs charged under a contract or project against its terms.
Report requirements
We check the requester’s template against the engagement standard before agreeing the report format.
Choosing the right report
We read the request with you and confirm which type of report fits.
How it works
- 1
Send us the request
Share the requester’s letter, template and deadline.
- 2
Agree the scope in writing
An engagement letter sets out the work, or the agreed procedures, and a fixed fee.
- 3
Do the work
You provide the records and we test the figures or carry out the procedures.
- 4
Issue the report
You get the report in the format the requester asked for.
Documents we need from you
- The requester’s letter, template or required format
- The statement or figures to be reported on
- The grant agreement, contract or lease behind the request
- Supporting invoices, contracts and bank records
- Your latest financial statements
- Earlier reports for the same requester, if any
Get expert advice for your business
Tell us what you need. We reply with a written proposal covering the scope, the documents we need and the timeline.
Common questions about special purpose audit
Answers about the service, the work involved and what to prepare. Open a question to read more.
What are agreed-upon procedures?
Agreed-upon procedures are checks that you, the practitioner and often the person who will use the report agree in advance. The practitioner carries them out and reports the procedures and the facts found, without giving an opinion. The engagement follows ISRS 4400 (Revised), which the IAASB issued for engagements agreed on or after 1 January 2022.
What is the difference between a special purpose audit and agreed-upon procedures?
A special purpose audit ends with the auditor’s opinion on the item reported on, such as a project or a grant. Agreed-upon procedures give no opinion: the report lists the checks carried out and what was found, and the reader draws their own conclusions. Ask the requester which kind of report they need.
Who can sign a special purpose report in Qatar?
An audit report must be signed by an appropriately registered auditor. For a turnover certificate or agreed-upon procedures report, the requester may also specify the practitioner’s qualifications or registration. Send us the request letter or template before appointing anyone, so the engagement and the proposed signatory can be checked against those requirements.
What is a turnover certificate?
A turnover certificate is a report on a shop’s sales for a period, usually asked for by a landlord whose rent terms depend on the tenant’s sales. The certificate confirms the figure the tenant reports. Send us the lease clause or the landlord’s template, and we confirm the work and the form of report.
Does a special purpose audit replace the yearly audit?
No. A special purpose audit covers one item, such as a project or a grant, not the company’s full financial statements. Under the Commercial Companies Law, limited liability and joint stock companies still appoint an auditor every year for their financial statements. The two reports serve different readers and can run side by side.
Answers checked against the IAASB’s published standards and Law No. 8 of 2020 on 13 October 2026. IAASB: ISRS 4400 (Revised)
Tell us what you need. We reply with a written proposal.
You get the scope, the papers we need and the time it takes.
- 1You send your details by WhatsApp or email.
- 2We read them and ask anything we need to know.
- 3You get a written proposal: scope, papers and timing.