Agreed-upon Procedures - Non-assurance Engagements
Within an engagement to present agreed-upon procedures, the auditor is engaged to carry out those procedures of an audit nature to that the entity and the auditor and any suitable third parties should agreed and to report on factual conclusion. The recipients of the report must form their own result from the report through the auditor. The report is restricted to those parties which have agreed to the procedures to be performed though others, unaware of the reasons for the procedures, might misinterpret the conclusion.