An agreed-upon procedure engagement is a type of engagement where specific procedures are performed and results reported.

An AUP engagement targets specific subject matter, such as key internal controls, or specific activity, and requires focused testing procedures. Which can include testing of significant transactions.

AUPs also allow for lower costs than a full financial audit. While providing accountability for the public dollars government entities receive and spend in the specific area tested.

An AUP also provides full transparency of the results of each procedure, allowing the user of the AUP report to evaluate whether the results are satisfactory or warrant concern.

In an agreed-upon procedures engagement, we perform specified procedures outlined by your company.

We issue a report that describes the procedures and the resulting findings. These procedures could be performed on your company or another company, depending on your needs.

An agreed-upon procedures engagement may also arise when you provide information to a third party.

Such as a bank or regulatory agency, and the third party wants to enhance the credibility of the information through our involvement.