An agreed-upon procedures (AUP) engagement is an attest service where a CPA performs certain procedures as agreed to by the various parties requiring the agreed upon procedures.
An AUP may be similar to an audit; however, is performed on a limited basis and does not include a formal opinion from the CPA.
Agreed-upon procedures are often performed related to contractual arrangments between two parties. They include a specific set of steps performed by a CPA as well as the results specific to each step. A CPA reports its findings related to each requested procedure.
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