| As auditors’ work certifying grants is different in nature to their work on the accounts, auditors give a ‘conclusion’ rather than an ‘opinion’ as a result of their testing on claims and statements. The auditor’s conclusion depends on the level of assurance being sought by the paying body (see ‘Engagement letter’) but normally relates to the auditor stating whether the eligibility criteria have been met and/or grant monies were spent for the approved purpose. |
