Agreed Upon Procedures


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Agreed Upon Procedures

The procedures an accountant uses when preparing a statement for a party when the party requires the accountant to use these procedures and takes responsibility for their adequacy and accuracy. The accountant does not express an opinion on the procedures, but must abide by them for purposes of preparing the requested statement.
References in periodicals archive ?
The Agreed Upon Procedures document provides 45 control points that can be used to create detailed reports.
Auditors performing agreed upon procedures engagements should note that the AICPA has issued SSAE No.
Demonstrating its ongoing commitment to a standards-based approach for all compliance initiatives, Agiliance has integrated the Program's Agreed Upon Procedures (AUP) in its on-line documentation library and has implemented full support and automated workflow for the Standard Information Gathering (SIG) Questionnaire.
The agreed upon procedures engagement was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants.
In Addition, The Firm Shall Provide An Agreed Upon Procedures Report On The County Comparative Reporting Transmittal Forms By November 30 Of Each Year.
By adopting the Shared Assessments Program's Standardized Information Gathering (SIG) questionnaire and Agreed Upon Procedures (AUPs) into ControlPath risk assessment questionnaires and the controls library, ControlPath will make it easier for financial institutions to measure risk, set baselines, and manage compliance remediation tasks.
The Agency Has A Requirement For Audit Support Services To Assist In Government Contract Audits And Attestation Engagements, Such As Examinations, And Provide An Opinion And Agreed Upon Procedures Performed In Accordance With Generally Accepted Government Auditing Standards (GAGAS).
All three laboratories will begin the 'Round Robin' samples this week using all the new agreed upon procedures.
The KPMG Web Seal is issued on various aspects of management controls including management's assertions, internal controls, information processing, privacy, security, web page hits or agreed upon procedures, etc.