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INTERNATIONAL STANDARD ON RELATED …

INTERNATIONAL STANDARD ON. RELATED services 4400. (Previously ISA 920). ENGAGEMENTS TO perform AGREED-UPON. PROCEDURES REGARDING FINANCIAL INFORMATION. (This STANDARD is effective). CONTENTS. Paragraph Introduction .. 1 3. Objective of an Agreed-Upon Procedures Engagement .. 4 6. General Principles of an Agreed-Upon Procedures Engagement .. 7 8. Defining the Terms of the Engagement .. 9 12. Planning .. 13. Documentation .. 14. Procedures and Evidence .. 15 16. Reporting .. 17 18. Appendix 1: Illustration of an Engagement Letter for an Agreed-Upon Procedures Engagement Appendix 2: Illustration of a Report of Factual Findings in Connection with Accounts Payable INTERNATIONAL STANDARD on RELATED services (ISRS) 4400, Engagements to perform Agreed-upon Procedures Regarding Financial Information should be read in the context of the Preface to the INTERNATIONAL standards on Quality Control, Auditing, Review, Oth

isrs 4400 370 international standard on related services 4400 (previously isa 920) engagements to perform agreed-upon procedures regarding financial information

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  International, Services, Standards, Related, International standard on related, International standard on related services, Perform, To perform

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