An agreed-upon procedures engagement is one in which a practitioner is engaged by a client to issue a report of findings based on specific procedures performed on subject matter.

Agreed Upon Procedures (AUP) is a type of engagement in which an independent auditor performs specific procedures agreed upon with the client. These procedures are designed to …

Agreed-upon procedures engagement is a type of engagement which auditor performs certain procedures that are agreed upon in advance. In this engagement, the auditor and specified …

Dec 26, 2023 · What is an Agreed-Upon Procedure (AUP)? AUP engagements involve an auditor performing specific procedures that have been agreed upon by the entity and any third parties …

Feb 12, 2025 · An agreed-upon procedures (AUP) engagement is when a practitioner performs specific tasks and reports what they found, without giving any formal opinion. Three parties are …

Agreed-upon procedures refer to specific engagements carried out by KPMG professionals that are agreed upon with the client to address particular areas of concern or interest. These …

Jul 30, 2025 · Choosing between an agreed-upon procedures engagement and a consulting engagement depends on your specific needs. If you have identified an issue but need the …

Sep 24, 2024 · AUPs are a type of attestation engagement “in which a practitioner performs specific procedures on the subject matter and reports the findings without providing an opinion …

Aug 29, 2025 · What are Agreed-Upon Procedures? Agreed-upon procedures are those activities that a client and an auditor agree will be employed in the investigation of specific accounts or …

Feb 26, 2022 · SSAE 19 defines an agreed-upon procedures engagement as “an attestation engagement in which a practitioner performs specific procedures on subject matter and …