Agreed-upon Procedures

Agreed-upon procedures refer to a type of engagement where an accountant performs specific tests and procedures on financial information, which are designated and agreed upon by the client and other specified parties. The accountant then provides a report detailing the findings, without expressing an opinion or assurance on the overall financial statements.

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Lesson Videos

Agreed-upon Procedures Overview lesson thumbnail Agreed-upon Procedures Overview Agreed-upon Procedures Objectives lesson thumbnail Agreed-upon Procedures Objectives Introduction to Agreed-Upon Procedures lesson thumbnail Introduction to Agreed-Upon Procedures Agreeing to an AUP Engagement lesson thumbnail Agreeing to an AUP Engagement AUP vs. Other Types of Engagements lesson thumbnail AUP vs. Other Types of Engagements Objectives and Scope of Agreed-Upon Procedures lesson thumbnail Objectives and Scope of Agreed-Upon Procedures Engagement Types Comparison lesson thumbnail Engagement Types Comparison Agreed-Upon Procedures Report lesson thumbnail Agreed-Upon Procedures Report AUP on Projected Financial Statements lesson thumbnail AUP on Projected Financial Statements Changing Engagement Type lesson thumbnail Changing Engagement Type Reporting Findings lesson thumbnail Reporting Findings Agreed-upon Procedures Summary lesson thumbnail Agreed-upon Procedures Summary Agreed-upon Procedures Practice Questions lesson thumbnail Agreed-upon Procedures Practice Questions

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Types of Engagements & Reports
Module: 6 Concepts, 76 Lessons
Introduction to Engagements: Audits, SSARS & SSAE Overview
1:24
Introduction to Engagements: Audits, SSARS & SSAE Objectives
1:01
Introduction to Audit Engagements
4:18
Professional Standards for Audit Engagements
16:25
The Audit Process
11:18
Audit Committee
3:43
Change in Scope or Engagement Type
4:05
Types of Audit Opinions
6:57
Positive vs. Negative Assurance
3:39
Audit Opinion Process
6:10
Introduction to Engagements: Audits, SSARS & SSAE Summary
1:39
Introduction to Engagements: Audits, SSARS & SSAE Practice Questions
5:48
Integrated Audits Overview
1:11
Integrated Audits Objectives
0:57
Introduction to Integrated Audits
2:16
Internal Control Audits
2:53
Public Company Integrated Audits
6:35
Integrated Audit Process
0:54
Planning an Integrated Audit
2:17
Top-Down Approach to Testing
4:15
Determining Material Weaknesses
6:52
Determining Significant Deficiencies
1:46
Integrated Audit Opinions and Results
3:01
Integrated Audits Summary
1:19
Reporting on Internal Control Over Financial Reporting
7:29
Integrated Audits Practice Questions
14:21
Components of the Internal Control Integrated Framework
1:19
System and Organization Controls Reports
13:16
Agreed-upon Procedures Overview
1:02
Agreed-upon Procedures Objectives
1:24
Introduction to Agreed-Upon Procedures
4:11
Agreeing to an AUP Engagement
2:33
AUP vs. Other Types of Engagements
3:48
Objectives and Scope of Agreed-Upon Procedures
3:44
Engagement Types Comparison
4:37
Agreed-Upon Procedures Report
1:59
AUP on Projected Financial Statements
1:11
Changing Engagement Type
1:27
Reporting Findings
1:03
Agreed-upon Procedures Summary
0:39
Agreed-upon Procedures Practice Questions
8:39
Single and Governmental Audits, Service Organizations, Special-purpose & Other Country Frameworks Overview
0:40
Single and Governmental Audits, Service Organizations, Special-purpose & Other Country Frameworks Objectives
1:10
Introduction to Audits, Service Organizations, Special-Purpose and Other Country Frameworks
0:33
Single Audits
5:44
Service Organizations
4:06
Governmental Audits
3:51
GAAS vs. GAGAS
9:23
Service Auditors
1:43
Special-Purpose and Other Country Frameworks
2:21
Single and Governmental Audits, Service Organizations, Special-purpose & Other Country Frameworks Summary
0:42
Single and Governmental Audits, Service Organizations, Special-purpose & Other Country Frameworks Practice Questions
12:21
Preparation, Compilation, & Review Engagements & Reports Overview
0:34
Preparation, Compilation, & Review Engagements & Reports Objectives
0:22
Introduction to Preparation, Compilation, and Review Engagements and Reports
12:54
Predecessor and Successor Auditors
2:54
Review Engagements
11:18
Interim Reviews
14:12
Preparation Engagements
7:34
Compilation Engagements
12:42
Omitting Substantially All Disclosures
2:28
Recap of Engagement Types
21:36
Preparation, Compilation, & Review Engagements & Reports Summary
0:54
Preparation, Compilation, & Review Engagements & Reports Practice Questions
8:29
Compliance Reporting, & Supplementary Information to Financial Statements Overview
0:15
Compliance Reporting, & Supplementary Information to Financial Statements Objectives
1:25
Introduction to Compliance Reporting and Supplementary Information to Financial Statements
2:21
Types of Compliance Engagements
7:30
Objectives of Compliance Engagements
7:06
Risk Assessment in Compliance Engagements
5:12
Compliance Engagements - Procedures
1:57
Practitioner's Examination Report
6:33
Supplementary Information to Financial Statements
13:10
Comfort Letters and Underwriters
16:24
Compliance Reporting, & Supplementary Information to Financial Statements Summary
1:12
Compliance Reporting, & Supplementary Information to Financial Statements Practice Questions
5:31