FORM AND LANGUAGE OF THE REPORT. The audit report should be prepared in English and follow the structure provided in the template forming and inherent part of Annex IV. MODEL FOR A CERTIFICATE ON THE FINANCIAL STATEMENTS AND UNDERLYING ACCOUNTS (“AUDIT CERTIFICATE”) Year/Xxxxx agreement No. Full name of the xxxxx beneficiary concerned [legal name of the audit company], established in [full address/city/country) represented for signature of this audit certificate by [name and function of an authorised representative], hereby certify that: • We have conducted an audit relating to the costs declared in the Financial Statements of the Final Report of [name of beneficiary], hereinafter referred to as beneficiary, to which this audit certificate is attached; • We have undertaken this audit in accordance with the following International Standards / Codes of Ethics: ………………………………………………………………………………………... ………………………………………………………………………………………... • This audit was performed following the below-mentioned procedure (e.g. date, number of days, persons involved, number of documents sampled, etc.): ………………………………………………………………………………………... ………………………………………………………………………………………... • This audit took into account the following sources of information: ………………………………………………………………………………………... ………………………………………………………………………………………... • The total expenditure which is the subject of this expenditure verification amounts to €<xxxxxx>. The Expenditure Coverage Ratio is <xx%>. This ratio represents the total amount of expenditure verified by us, expressed as a percentage of the total expenditure which is the subject of this expenditure verification. The latter amount is equal to the total amount of expenditure reported in the financial statements. • In the course of our audit, we have made the following financial findings [Describe factual findings and specify errors and exceptions. If there are no factual findings, this should be explicitly stated.]: ………………………………………………………………………………………... ………………………………………………………………………………………... • We confirm that our audit was carried out in accordance with the above-mentioned auditing standards respecting ethical rules and on the basis of the relevant provisions of the above referred grant agreement and its annexes. The above mentioned financial statements were examined and all tests of the supporting documentation and accounting records deemed necessary were carried out in order to obtain reasonable assurance that, in our opinion, based on our audit: ❒ All the costs are eligible and directly connected with ...
