Agreed-Upon Procedures: When You Need the Facts, Not an Audit

Agreed-Upon Procedures (AUP) engagements are useful when a client needs an accountant to check specific information without requiring a full audit. The accountant and client agree on exactly what will be checked, the accountant performs those procedures and reports only what was found. No audit opinion or assurance is provided, and the person using the report decides what the findings mean. Agreed-Upon Procedures When You…