Agreed upon procedures engagements

When engaged to perform an agreed-upon procedures (AUP), as per the International Standard on Related Services, our designated auditors are responsible for assessing and reporting on findings based on specific facts and procedures agreed with your company beforehand. AUPs can provide useful information about certain issues that require quick-response action. Such type of engagements may target and cover various areas, which might be related to both financial and non-financial subject matters.

The procedures used for an AUP engagement are to some extent similar to an audit, but at a lower scale. Our role is to act as investigators, based on the parameters defined together with our clients. Unlike an auditing mission, no formal opinion is issued by the auditor, therefore the report cannot be used as an assurance engagement. The scope of an AUP is to report on the actual findings and support companies in drawing their own conclusions and deciding on the next steps.

The efficiency of the procedures and tests performed by our professionals are the cornerstones of our services and bring the real value to an AUP. Our conclusions are supported by many years of experience in ascertain best practices applicable across various industry sectors. In this matter, Rödl & Partner offers practical advice for risk management and prevention, as well as potential upgrades or changes that are regulatory compliant, enhance organizational credibility, and add value to your business.

We provide the full range of services, including the evaluation of:

Accounting-related internal controls
Policies and procedures
Processes
Systems
Technology

Contact

Contact Person Picture

Catalin Ghita

Head of Audit, CPA, Auditor, Tax Consultant

Partner

+40 21 98 05

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