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Overview, History, and Overall Objectives of Auditing Read chapter Read first chapter

2018 | OriginalPaper | Chapter

6. Agreed-Upon Procedures

Author : Felix I. Lessambo

Published in: Auditing, Assurance Services, and Forensics

Publisher: Springer International Publishing

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Abstract

An agreed-upon procedures engagement is one in which a practitioner is engaged by a client to issue a report of findings based on the specific procedures performed on the subject matter. The auditor should not report on an engagement when specified parties do not agree upon the procedures performed or to be performed and do not take responsibility for the sufficiency of the procedures for their purposes. The subject matter of an agreed-upon procedures engagement may take many different forms and may be at a point in time or covering a period of time.

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previous chapter Other Engagements, Reports, and Accounting Services
next chapter Professional Standards: Independence, Integrity, and Objectivity
Appendix
Available only for authorised users
Footnotes
1
Examples of appropriate procedures include the following:
  • Execution of a sampling application after agreeing on relevant parameters
  • Inspection of specified documents evidencing certain types of transactions or detailed attributes thereof
  • Confirmation of specific information with third parties
  • Comparison of documents, schedules, or analyses with certain specified attributes
  • Performance of specific procedures on work performed by others
  • Performance of mathematical computations.
 
2
James Thomas McCurdy v. SEC, US Court of Appeals for the District of Columbia Circuit, No. 04-1047, Feb 8, 2005.
 
Metadata
Title
Agreed-Upon Procedures
Author
Felix I. Lessambo
Copyright Year
2018
Book
Auditing, Assurance Services, and Forensics

Print ISBN: 978-3-319-90520-4

Electronic ISBN: 978-3-319-90521-1

Copyright Year: 2018

DOI
https://doi.org/10.1007/978-3-319-90521-1_6