An Agreed-upon procedure (AUP) involves an auditor performing standard audit procedures concerning specific items of financial data, a financial statement or even a complete set of financial statements, which the auditor, the client and any appropriate third parties have agreed upon. An AUP only reports factual findings.
In TAG-Audit we conduct AUP engagements in accordance with the “Code of Ethics for Professional Accountants” issued by the International Federation of Accountants (IFAC) and in compliance with the individual specific terms that have been agreed upon in such engagements.