International Federation of Accountants

Supporting International Standards

IFAC SMP Committee Response to the IAASB’s Discussion Paper on Agreed-Upon Procedures

IFAC
Mar 29, 2017 | Comment Letters
8 Pages
English

The IFAC Small and Medium Practices Committee welcomes the International Auditing and Assurance Standards Board's agreed-upon procedures Discussion Paper. It strongly believes that the revision of International Standard on Related Services 4400, Engagements to Perform Agreed-Upon Procedures Regarding Financial Information, should be a high priority for the board. In general, the SMP Committee supports the proposals and direction of the Working Group, in particular the scope of agreed-upon procedure engagements, including non-financial information and other matters. 

 

Copyright © 2020 The International Federation of Accountants (IFAC). All rights reserved.

 

Related Resources

 
 
 

Looking for the standard-setting boards?

View Boards Site

 

Translations & Permissions

Looking to reproduce the standards for your members? Want to include IFAC's publications in your training materials or university course? Learn how we can help.

IP permissions and policies

 

Primary tabs

Thank you for your interest in our publications. These valuable works are the product of substantial time, effort and resources, which you acknowledge by accepting the following terms of use. You may not reproduce, store, transmit in any form or by any means, with the exception of non-commercial use (e.g., professional and personal reference and research work), translate, modify or create derivative works or adaptations based on such publications, or any part thereof, without the prior written permission of IFAC.

Our reproduction and translation policies, as well as our online permission request and inquiry system, are accessible on the Permissions Information web page.

For additional information, please read our website Terms of Use. ALL RIGHTS RESERVED.