Auditing According to Agreed Procedures

Auditing According to Agreed Procedures

As agreed previously with Management, it consists of carrying out specific auditing procedures. The objective of agreed-upon procedures is to have an auditor carry out the auditing procedures as agreed by the auditor, the entity and any appropriate third party, and notify the results.

Since the auditor simply provides a financial report based on facts from the agreed-upon procedures, there is no certainty expressed. In its place, users of the report evaluate themselves, the procedures and the estimates reported by the auditor and then extract their own conclusions from the work of the auditor.



Carlos Pinto

Audit & Assurance Partner | Quality Management Leader
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