Search results with tag "Upon procedures engagements"
ISRS 4400 Revised Agreed Upon Procedures Final - IFAC
www.ifac.orgISRS 4400 (Revised) ― Agreed-Upon Procedures Engagements Page 8 of 33 Professional Judgment 18. The practitioner shall exercise professional judgment in accepting, conducting and reporting on an agreed-upon procedures engagement, taking into account the circumstances of the engagement. (Ref: Para. A21–A23) Engagement Level Quality Control 19.
INTERNATIONAL STANDARD ON RELATED SERVICES 4400 ...
www.ifac.orgwhich the agreed-upon procedures have been applied; (d) A statement that the procedures performed were those agreed upon with the recipient; (e) A statement that the engagement was performed in accordance with the International Standard on Related Services applicable to agreed-upon procedures engagements, or with relevant national
Jan15 ASAE 3150 Assurance Engagements on Controls - AUASB
www.auasb.gov.auASAE. Agreed-upon procedures engagements are addressed under Standard on Related Services, ASRS 4400.4 Nature of Engagements 7. Assurance engagements on controls may include, but are not limited to: (a) compliance with contractual requirements agreed with customers, investors,
Jul13 Standard on Related Services ASRS 4400 - …
www.auasb.gov.auASRS 4400 - 7 - STANDARD ON RELATED SERVICES ASRS 4400 Agreed-Upon Procedures Engagements to Report Factual Findings Application 1. This Standard on Related Services applies to agreed-upon procedures engagements to be
Uniform CPA Examination Blueprints - American Institute of ...
us.aicpa.org• Attestation engagements - Examinations, reviews or agreed-upon procedures engagements that a newly licensed CPA may perform in accordance with the requirements set forth by the AICPA’s Auditing Standards Board. • Accounting and review service engagements - Preparation, compilation and
GOVERNMENT AUDITING STANDARDS - GAO
www.gao.govReview Engagements 144 Compliance with Standards 144 Licensing and Certification 144 Noncompliance with Provisions of Laws, Regulations, Contracts, and Grant Agreements 145 Reporting Auditors’ Compliance with GAGAS 145 Distributing Reports 146 Agreed-Upon Procedures Engagements 147 Compliance with Standards 147 Licensing and Certification 147