by U.S. Dept. of Education, Office of Inspector General in [Washington, D.C.] (400 Maryland Ave., S.W., Washington 20202-1510) .
Written in English
|Other titles||Agreed upon procedures guide (attestation engagement)|
|Contributions||United States. Dept. of Education. Office of Inspector General|
|The Physical Object|
|Pagination||1 v. (various pagings) ;|
Agreed-Upon Procedures Engagements ATSection Agreed-Upon Procedures Engagements Source: SSAE No. 10; SSAE No. Effective when the subject matter or assertion is as of or for a period ending on orFile Size: KB. Agreed-Upon Procedures--After SSAE No. 18 For engagements to apply agreed-upon procedures under the AICPA attestation standards after SSAE No. Agreed-Upon Procedures--Prior to SSAE No. 18 For engagements to apply agreed-upon procedures under the AICPA attestation standards prior to SSAE No. Compilation of Forecast--Prior to SSAE No. International Standard on Related Services (ISRS) , “Engagements to Perform Agreed-upon Procedures Regarding Financial Information” should be read in the context of the “Preface to the International Standards on Quality Control, Auditing, Review, Other Assurance and Related Services,” which sets out the application and. Agreed-upon procedures can also provide comfort to a third party of an entity’s compliance with regulatory or contractual requirements. Practitioners will need to consider the increased risk associated with the third party’s interest in the report and may, for example, prefer to agree a scope of work which fits clearly within ISRS
Agreed-Upon Procedures Engagements a. Thespecifiedpartiesagreeontheproceduresperformed,ortobe performed,bythepractitioner. b. Report of Independent Accountants on Applying. Agreed-Upon Procedures. Onslow Bay Financial LLC. West 4 th Street. Suite Winston-Salem, NC Merrill Lynch, Pierce, Fenner & Smith Incorporated. One Bryant Park. New York, New York Raymond James & Associates, Inc. Madison Avenue. New York, NY Agreed-Upon Procedures Engagements. Additional GAGAS Field Work Requirements for Agreed-Upon Procedures Engagements. Additional GAGAS Reporting Requirements for Agreed-Upon Procedures Engagements. Additional GAGAS Considerations for Agreed-Upon Procedures Engagements. Chapter 6 Field Work Standards for Performance . Instructions for Minimum Agreed Upon Procedures. Purpose of Agreed Upon Procedures (AUP’s) – Church members and others provide substantial financial resources to local churches, and expect church staff and lay leadership to provide proper oversight of such resources to ensure such resources are (1) used in a manner consistent with that.
Agreed Upon Procedures Attestation Engagement Guide for the Short-Term Purchase Program Academic Year March 4, Page 1 of 66 _____ Chapter 1 – General Requirements Purpose and Background. Minimum Agreed Upon Procedures To be Performed by Independent Accountants 1) Obtain a copy of (1) the previous year end’s balance sheet (statement of financial position) and “statement of income and expenses” (statement of activities) for the year then ended and (2) the balance sheet and year-to-date statement of income and expenses. Agreed Upon Procedures (AUP) is an engagement in which an auditor is engaged to carry out procedures of a specific nature to which the auditor and the entity and any appropriate third parties have agreed, and to report on factual findings. The procedures can be varied in nature and tailored to suit the needs of the client within certain parameters. Agreed-Upon Procedures Report. We obtained the accounts receivable subsidiary ledger as of J , from Topaz, Inc. We compared all customer account balances in the aged trial balance (exhibit B) as of J , to the balances shown in the accounts receivable subsidiary ledger. We found no exceptions as a result of the procedure.