Agreed Upon Procedures

An agreed-upon procedures engagement is an engagement in which an audit firm is engaged to carry out those procedures of an audit nature to which the auditor, the entity and any appropriate third parties have agreed.

Agreed upon procedures will not replace an audit. However, they are helpful in identifying and correcting certain accounting procedures with the goal of rectifying them and improving your organization’s controls.

The primary deliverables of our agreed-upon procedures reviews include:

  • Detailed project plan for the audit
  • Comprehensive information request list allowing the you and your team to gather documentation in advance of fieldwork
  • The independent auditor’s report