Lesson: Reporting Findings

This lesson explains the process of reporting findings in an agreed-upon procedures engagement. The lesson emphasizes the importance of presenting the results as findings, rather than opinions or conclusions. The practitioner should report all findings, clearly describing any established thresholds for reporting exceptions. Additionally, the lesson highlights the need to use specific, unambiguous language when reporting these findings, avoiding any vague terms or uncertain meanings. The key takeaway is that the practitioner should not express an opinion or conclusion, allowing the report's readers to form their own understanding based on the outlined findings.