Video: Agreeing to an AUP Engagement

In this lesson, Nick Palazzolo covers the process of agreeing to an Agreed-Upon Procedures (AUP) engagement. He highlights the importance of ensuring all parties involved in the engagement have a clear understanding of the procedures to be performed and their appropriateness for the intended purpose. The lesson also clarifies the role of the practitioner in an AUP engagement, emphasizing that the practitioner does not provide an opinion or conclusion but instead reports on the procedures performed and their findings for the engaging party and intended users to assess and draw their own conclusions.