Agreed-Upon Procedures

Agreed-Upon Procedures (AUP) is an engagement in which an independent auditor performs specific procedures and tests agreed upon with a client or a specific party. Unlike traditional financial audits that provide an overall opinion on financial statements, AUP engagements focus on specific areas or assertions outlined in the agreement. The procedures are tailored to the needs of the client or the specific engagement, and the resulting report presents the findings of the performed procedures.

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