An Agreed Upon Procedure provides a report on factual findings, discovered based on the scope of the engagement. No opinion is provided on the findings.

Agreed upon procedure engagements vary significantly depending on what the organisation wishes to include in the scope of the engagement. The objective of these procedures is for factual findings to be reported with no opinion. The organisation then has the opportunity to interpret the findings themselves.

The benefits of an agreed upon procedures engagement include:

• provides the organisation with the opportunity to tailor the engagement to focus on particular areas or procedures
• delivers a cost-effective solution when no assurance is required