# Agreed-upon procedures

An engagement in which the practitioner performs only procedures the engaging parties specified in advance and reports the factual findings of each, expressing no opinion and no assurance. What an agreed-upon-procedures report says depends entirely on which procedures were agreed; reading one means reading the procedure list, not just the findings.

## Sources

- [AICPA — Audit and attest standards](https://www.aicpa-cima.com/resources/landing/audit-and-attest-standards)

## Disclaimer

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Source: https://reservebeat.com/learn/agreed-upon-procedures