ISRS 4400 (Revised) — Agreed-Upon Procedures Engagements

ISRS 4400 (Revised) is an international pronouncement addressing requirements for agreed-upon procedures and reporting factual findings without assurance. The practitioner agrees procedures with the engaging party, performs them and describes the procedures and findings in a report. Intended users assess the findings for themselves. No assurance opinion or review conclusion is expressed, even if the procedures resemble some audit procedures.