Since 2022, BDO in Ukraine has served as the independent auditor of the Eurovision National Selection voting results, marking its fourth consecutive year in this role. Transparency, impartiality, and trust are the core principles we uphold in one of the country’s most anticipated musical events.
What does independent vote verification involve?
Verifying the voting process does not mean “checking every button” or interfering with how the systems operate.
It is an independent professional engagement conducted in accordance with International Standards on Auditing (ISA) and International Standards on Related Services (ISRS), drawing on BDO’s global best practices and advanced methodologies.
Its purpose is clear: to confirm that votes are accurately recorded and counted, and that the announced results fully align with the underlying data.
There is always a choice when it comes to verifying voting: which format to use
When organisers of competitions, awards, or national selections engage an independent auditor, they typically choose between different verification formats — each with its own expectations and outcomes.
In international practice, two primary approaches are most used to verify voting processes.
The first approach is ISAE 3000
This standard governs assurance engagements. Under it, the auditor evaluates the entire process, verifies its compliance with defined criteria, and issues a professional opinion documented in a formal report.
The second is ISRS 4400 (Revised)
The agreed-upon procedures format involves carrying out clearly defined and agreed actions and preparing a report on factual findings. No interpretations, no assessments and no expression of an audit opinion.
In simple terms:
- under ISAE 3000, the auditor assesses the process
- under ISRS 4400, the auditor verifies specific facts
That is why it is crucial, even at the competition’s planning stage, to select the appropriate assessment format—considering the event’s goals, the audience’s expectations, and the very nature of the voting process.
Why is the agreed-upon procedures format so widely used?
In competitions, awards, and public selection processes, the main question is simple: have the votes been accurately recorded and counted?
This format allows auditors to:
- focus strictly on figures and predefined rules
- ensure transparency without interfering with the process
- manage expectations regarding the auditor’s role
- provide a clear, unambiguous outcome for organisers, participants, and the public
This is exactly why this approach is widely adopted in international practice for reputation-sensitive events.
Vote verification starts with trust
Regardless of the format used, vote verification has a single goal: ensuring confidence in the results.
A clear mandate, compliance with international standards, and auditor independence guarantee that:
- votes are accurately recorded and counted
- published results reflect the underlying data
- the entire process remains transparent and understandable for all stakeholders
This is how trust is established—through minimal interference and full transparency of the facts. Contact us to confidently implement these approaches in your business.
BDO in Ukraine and the National Selection: more than a professional commitment
For BDO in Ukraine, taking part in the Eurovision National Selection is not only a professional responsibility but also a way to help build trust in one of Ukraine’s most significant cultural events.
We congratulate Leleka on the victory and wish every success on the stage in Vienna, representing Ukraine with pride at the Eurovision Grand Final!
