Special Purpose Audit

A special purpose audit is an optional audit usually requested by the institution for private purposes without an imperative legal requirement to perform an audit.

In certain cases, the auditor may be asked to perform additional tasks, including:

• Performing a detailed check of some accounts that may be of no relative importance to the auditor but get special attention by management.
• Assessing the production efficiency by comparing the expected and actual production results.
• Audit an aspect of failure, malfunction or doubt in a certain domain.