Agreed-Upon Procedures (AUP)
No Assurance Engagement
In an agreed-upon procedures engagement, the engaging parties determine the procedures the practitioner will perform. The practitioner reports factual findings without expressing an opinion or conclusion, leaving users to draw their own conclusions.
- Procedures are agreed upon before the engagement begins.
- The practitioner reports factual findings only.
- No opinion or assurance is provided.
- Independence is required.
Note
The practitioner is responsible only for performing the agreed procedures—not for determining whether additional procedures are necessary.
Summary
Agreed-upon procedures engagements provide factual results without any level of assurance.