Other Attestation Services
Attestation Services - Agreed Upon Procedure Engagements
Under these types of engagements, we assist in evaluating certain subject matters or an assertion as a result of a specific need. Because needs vary, the nature, timing, and extent of the agreed upon procedures may vary as well, and consequently, the client assumes responsibility for the sufficiency of the procedures. We will not perform a review or an examination and therefore we do not provide an opinion or negative assurance. Instead, our report will be in the form of the procedures and findings.
When it makes sense to do agreed upon procedures:
- When there are a few limited accounts, transactions or areas of concern.
Examples of agreed-upon procedures include the following:
- Inspection of specified documents evidencing certain types of transactions or detailed attributes.
- Comparison of documents, schedules, or analyses with underlying records.
- Confirmation of specific information with third parties.
- Performance of mathematical computations.