WebAgreed-Upon Procedures – ISRS 4400 Objective The project objectives were to: Redraft the standard using the clarity drafting conventions so that this standard is consistent with other IAASB International Standards Revise the standard to better reflect practice in AUP engagements being undertaken Project Stages Information Gathering Project Proposal WebThe practitioner communicates the agreed-upon procedures performed and the related findings in the agreed-upon procedures report. The engaging party and other intended …
ISRS 4400 Revised Agreed Upon Procedures
WebJul 18, 2024 · Agreed-upon procedures or other attest services, however, are generally performed at the request or for the benefit of a third-party user. Ordinarily, there is little point in choosing the more rigid structure of an … WebAug 31, 2024 · illustrating the example agreed-upon procedures report under HKSRS 4400 (Revised). According to the HKICPA Circular, the agreed-upon procedures report by the … software used to analysis data in automotive
AT Section 201 - Agreed-Upon Procedures Engagements
WebThe procedures and the associated findings are presented in the Schedule of Agreed-Upon Procedures included with this report. This agreed-upon procedures engagement was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. We were not engaged to and did not conduct an WebWHAT ARE AGREED-UPON PROCEDURES? Your accountant only performs procedures on financial or non-financial subject matters, that have been agreed upon, either with you, or with someone other than yourself, who specifically requested the work. A report communicates the procedures performed and the related findings, no assurance 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. slow reflexes