A report based on factual findings.
Agreed Upon Procedures (AUP) is an engagement in which an auditor is engaged to carry out procedures of a specific nature to which the auditor and the entity and any appropriate third parties have agreed, and to report on factual findings. The procedures can be varied in nature and tailored to suit the needs of the client within certain parameters. AUP is usually needed when a client is concerned about a specific area but doesn’t need a full audit.
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