WebSep 13, 2024 · In an agreed-upon procedures engagement, the practitioner is engaged to perform specific procedures and report the resulting findings. Those engagements are governed by the attestation standards (AT-C 305). SSAE 19, Agreed-Upon Procedures Engagements, was issued in 2024 and became effective for reports dated on or after July … WebWhat is an Agreed-Upon Procedures Report? Agreed-Upon Procedures Engagements are engagements where auditors perform specified procedures and report on their findings …
More flexibility for agreed-upon procedures - Journal of Accountancy
WebWhen performing an agreed-upon procedures engagement on historical financial information, practitioners should, as a minimum, comply with ISRS 4400 Engagements to … WebWe are the American Institute of CPAs, the world’s largest member association representing the accounting profession. Our history of serving the public interest stretches back to 1887. Today, you'll find our 431,000+ members in 130 countries and territories, representing many areas of practice, including business and industry, public practice, government, education … how do i find health insurance
Agreed-Upon Procedures Engagements IFAC
WebObjective of an Agreed-upon Procedures Engagement 4. The objective of an agreed-upon procedures engagement is for the auditor to carry out procedures of an audit nature to which the auditor and the entity and any appropriate third parties have agreed and to report on factual findings. 5. WebThe practitioner and the specified parties agree upon the procedures performed or to be performed by the practitioner. The specified parties take responsibility for the sufficiency of the agreed-upon procedures for their purposes. The specific subject matter to which the procedures are to be applied is subject to reasonably consistent measurement. WebAgreed-Upon Procedures Engagements and additional GAGAS requirements. For additional information, the peer review team should consult the guidance in SSAE 18 applicable to AUP engagements and the AICPA’s Peer Review Program … how do i find hospitals near me