Agreed-Upon Procedures Engagements

Free CPA AUD (Auditing & Attestation) lesson in Forming Conclusions and Reporting. 13 min read, ~1,915 words.

AUP engagements are governed by SSAE 19, codified in AT-C 215, under the attestation standards. The practitioner performs specific procedures agreed to by the engaging party and reports findings, no opinion, no conclusion, no assurance. Procedures must be specific enough to be performed consistently; words like "evaluate," "assess," or "in...