Agreed-upon Procedures

In an engagement to execute agreed-upon process, an auditor is engaged to take out that process of an audit nature to which the auditor and the entity and any suitable third party agreed and to report on realistic findings. The receiver of the report must form their own conclusions from the report by the auditor. The report is limited to those parties that have agreed to the procedures to be performed as others, naive of the causes for the process, might misinterpret the outcomes.