Video: Agreed-upon Procedures Objectives

In this lesson, Nick Palazzolo, CPA, provides an in-depth discussion of agreed-upon procedures objectives. The focus is on identifying factors a practitioner should consider when issuing an agreed-upon procedures report for an attestation engagement. The lesson also explains key concepts such as attestation engagements, SARS, and SSAE. In addition, the lesson offers guidance on preparing a draft agreed-upon procedures report, including outlining the necessary steps and providing examples of report components like the procedures performed and findings concluded.