Transcription of Agreed-Upon Procedures Engagements
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Agreed-Upon Procedures Engagements
agreed -UponProceduresEngagements1451AT Section 201 Agreed-Upon Procedures EngagementsSource: SSAE No. 10; SSAE No. when the subject matter or assertion is as of or for a period ending on orafter June 1, 2001, unless otherwise and section sets forth attestation standards and provides guidance toa practitioner concerning performance and reporting in all Agreed-Upon proce-dures Engagements ,except as noted in paragraph . practitioner also shouldrefer to the following sections of this Statement on Standards for AttestationEngagements (SSAE), which provide additional guidance for certain types ofagreed- upon Procedures 301,Financial Forecasts and 601,Compliance section does not apply to the in which an auditor reports on specified compliance require-ments based solely on an audit of financial statements, as addressed inAU-C section 806,Reporting on Compliance With Aspects of ContractualAgreements or Regulatory Requirements in Connection With Audited Fi-nancial for which the objective is to report in accordance with AU-C section 935,Compliance Audits, unless the terms of the engagementspecify that the engagement be performed pursuant to covered by AU-C section 920,Letters for Underwritersand Certain Other Requesting professional services that would not be considered as fallingunder this section as described in paragraph.
Agreed-Upon Procedures Engagements 1451 ATSection201 Agreed-Upon Procedures Engagements Source: SSAE No. 10; SSAE No. 11. Effective when the subject matter or assertion is as of or for a period ending on or after June 1, 2001, unless otherwise indicated. Introduction and …
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