Supporting International Standards
Agreed-Upon Procedures Engagements
A Growth and Value Opportunity
This publication outlines an agreed-upon procedures engagement, identifies the benefits to clients of offering such services, and when an AUP engagement is appropriate. It also covers examples of financial and non-financial subject matters, six short case studies with example procedures that might be applied and two illustration AUP reports from ISRS 4400 (Revised).
Copyright © 2022 The International Federation of Accountants (IFAC). All rights reserved.
Related Resources
- Audit Fees Survey 2022
- Choosing the Right Service: Comparing Audit, Review, Compilation and Agreed-Upon Procedures Services - IFAC PAO MEMBERS ONLY
- Choosing the Right Service: Comparing Audit, Review, Compilation, and Agreed-Upon Procedure Services
- Supporting Accountants in Business & Public Sector Through Uncertain Times
- Sustainability Information for Small Businesses: The Opportunity for Practitioners
