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  • Agreed Upon Procedures

Agreed Upon Procedures

The increasing complexity of business life, both in terms of structures and transactions, leads to an increasing demand for reassurance that matters of critical importance are dealt with in a manner that directors, or other stakeholders, might wish for.

Not all such matters will be appropriate subjects for audit, nor for more formal assurance reporting. In these circumstances an "agreed upon procedures" engagement can be a useful solution. This type of engagement is regulated by the International Standard on Related Services (ISRS) 4400, Engagements to Perform Agreed-Upon Procedures Regarding Financial Information. Under such an arrangement we carry out very specific work to cover your areas of concern in a laser-focused manner. This avoids carrying out unnecessary work to provide a much broader opinion and it makes the scope of our work for you entirely clear, together with the outcomes that you might be able to expect.

To enquire about whether this sort of assignment might be of use to you, talk to the BDO auditors.