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 © 2023 The International Federation of Accountants (IFAC). All rights reserved.
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