Agreed-Upon-Procedures (AUP)

An agreed-upon-procedures engagement is an attest service in which we are engaged to issue a report of findings on a specific subject matter or assertion, based on procedures agreed upon between us and specified parties at the outset. An AUP engagement is a non-assurance service in which we do not express an opinion or a conclusion on the subject matter.

The procedures to be performed in the conduct of an agreed-upon procedures

engagement will vary depending on a number of conditions, including the specific type of engagement and related subject matter. For example, procedures will differ depending on whether the agreed-upon procedures are to be performed on historical financial information, prospective financial information, internal controls, compliance, specified account balances, or other subject matter.

We have performed AUP engagements on a wide variety of subject matters across numerous industries. AUP engagements are targeted to address the risks identified by our clients. Very often an AUP engagement will arise in the context of an acquisition or when there is a need to dig deeper into financial results. 

Our agreed-upon procedure engagements are performed in accordance with the Statement on Standards for Attestation Engagements No. 18 or International Standard on Related Services (ISRS) 4400.

We can assist you to customize an AUP engagement to identify specific problems and resolve issues quickly and efficiently.