Audit & Assurance
Agreed Upon Procedures(AUP)
An agreed-upon procedure is a standard a company or client outlines when it engages an external party to perform work on a specific test or business process. The procedures are designed and agreed by the entity conducting the engagement together with any appropriate third parties. Roots Global performs the agreed procedures and reports the factual findings, so you and your stakeholders can draw your own conclusions.
- Procedures agreed with you
- Factual findings only
- Restricted-use report
How it works
The characteristics of an AUP engagement
Jointly designed procedures
The procedures are designed and agreed by the engaging entity and any appropriate third parties.
Factual findings only
We provide only factual findings and do not offer opinions, conclusions or assurances in the final report.
Restricted-use report
Because of the specificity of the desired results, the report is usually restricted to the parties who developed the procedures.
You draw the conclusions
The report presents the facts; the parties who commissioned the work draw their own conclusions from the findings.
Focused scope
Work is limited to the specific test or business process you need examined.
Precise reporting
Targeted reporting that delivers exactly the information your stakeholders require.
Example
Verifying a business before you acquire it
Agreed-upon procedures are often developed by an entity that is considering purchasing another business. The purchasing entity designs the procedures to help determine specific monetary or other information about the business it may acquire, giving it reliable facts before committing to the transaction.
- Confirm specific balances, transactions or records of the target
- Test a particular business process or control
- Obtain factual information tailored to the decision at hand
- Receive a report restricted to the parties who agreed the procedures
The engagement
From agreed procedures to factual findings
Define the objective
Identify the specific test or business process you and your stakeholders need examined.
Agree the procedures
The procedures are designed and agreed between Roots Global, you and any appropriate third parties.
Perform & report
We carry out the agreed procedures and issue a report of factual findings, without opinions, conclusions or assurances.
FAQs
Agreed upon procedures questions
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Explore ServiceNeed facts on a specific process or transaction?
Let us agree the procedures with you and deliver precise, factual findings.