Agreed-Upon Procedures (AUP)

Agreed-Upon Procedures (AUP)

Agreed-Upon Procedures (AUP)

It is an assignment in 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 Engagements to Perform 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.
  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.

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