Agreed-upon procedures
In an agreed-upon procedures engagement, a practitioner performs procedures agreed with the engaging party and reports the factual findings. The practitioner does not express an assurance conclusion; users evaluate the procedures and findings for their own purposes. The scope and distribution of the report follow the agreed terms and applicable requirements.
Worked example
A lender asks a practitioner to compare selected invoices with dispatch records and report the differences found.
Common mistake
Do not call the report a limited-assurance conclusion or imply the practitioner designed an audit of the entire balance.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | AAA (INT) | Supporting | September 2026–June 2027 |