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Agreed Upon Procedures

CPAs issue agreed upon procedure (AUP) reports as a service to their clients. AUPs are usually less expensive than audits and are more specific.

Audit opinions address the fairness of financial statements as a whole.

AUPs might address just receivables, for example.

As another example, if a bank desired an independent verification of inventory counts, an AUP service could be provided by a CPA.

Clients can ask for specific tests and the CPA performs those and provides a report stating whether exceptions were noted. AUPs are much more flexible than audits.

 

SSAE 19
Auditing

How to Use Agreed Upon Procedures as an Attest Option

On December 19, 2019, the AICPA released SSAE 19, Agreed-Upon Procedures Engagements. AUPs provide you with the ability to…

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SSAE 18
Auditing

SSAE 18: The Clarified Attestation Standards

SSAE 18 is effective on May 1, 2017, and changes the Attestation Standards. Do you issue any attestation reports…

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Charles Hall

Charles Hall

I am a practicing CPA. I have primarily audited governments, nonprofits, and small businesses for the last forty years.

My sweet spot is governmental and nonprofit fraud prevention. I am the author of (1) Journal Entries Made Easy,  (2) The Little Book of Local Government Fraud Prevention, (3) Preparation of Financial Statements & Compilation Engagements, (4) The Why and How of Auditing, and (5) Audit Risk Assessment Made Easy. I frequently speak at continuing education events.

I consult with CPA firms, assisting them with auditing and accounting issues. Contact Charles

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Book: Journal Entries Made Easy, an Introduction to Accounting
Book: The Little Book of Local Government Fraud Prevention
Book: Preparation of Financial Statements & Compilation Engagements
Book: Audit Risk Assessment Made Easy: Seeing What Others Miss
Book: The Why And How Of Auditing: Auditing Made Easy
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