IFAC has released a new publication, Agreed-Upon Procedures (AUP) Engagements: A Growth and Value Opportunity. Agreed-Upon Procedures engagements provide a great opportunity for small- and medium–sized practices to grow, and deliver a valuable client service.
The publication describes AUP engagements, when they are appropriate, and, identifies key client benefits. It also covers examples of financial and non-financial information AUP engagements and provides six short case studies with example procedures that might be applied.
Full press release
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