Agreed-Upon Procedures (AUP)

Agreed-Upon Procedures (AUP)

Agreed-Upon Procedures (AUP)

It is an assignment for which an independent auditor is engaged to review specific financial information in accordance with agreed upon procedures and provide a factual findings report. The independent auditor should comply with the requirements of International Standard on Related Services (ISRS) 4400 “Engagements to Perform Agreed-Upon Procedures Regarding Financial Information”.

Added value to business entities from Agreed-Upon Procedures

  1. Present various financial information to assist business entities with making sound financial, management and legal decisions;
  2. Help the parties to disputes arising out of disagreements on financial relationships and information reach mutual understanding and arrangements;
  3. Issue independent reports to clients, enabling them to present their viewpoints before the judiciary; and
  4. Assist business entities with detecting misappropriations, frauds and other breaches.

Services offered by Baker Tilly

The independent auditor’s report on the Agreed Upon Procedures

Other related services