What You Will Learn

• Core principles underlying ISRS 4400 (Revised)
  
• Key requirements for planning and performing AUP engagements
• Drafting and agreeing on a clear and effective engagement letter
  
• How to report findings with precision and clarity
• Practical application through common AUP scenarios
• Typical findings and challenges encountered in practice

Content and outline:

In today’s complex and fast-paced business environment, stakeholders increasingly require specific, factual information to make critical decisions without the need for a full audit or review.

This is where Agreed Upon Procedures (AUP) engagements come in. An AUP engagement is a powerful, focused tool that allows practitioners to perform specific procedures on financial or non-financial subject matters and report factual findings to those who commissioned the work.

ISRS 4400 (Revised) is the standard that governs these engagements. It provides the essential framework for planning, performing, and reporting on AUP work with integrity, objectivity, and professional rigour. Unlike an audit or review, an AUP engagement does not result in an opinion or assurance conclusion. Instead, its value lies in its precision and transparency: the practitioner is a neutral fact finder, and the users of the report derive assurance from drawing their own conclusions from the reported procedures and findings.

This 2-hour practical training webinar is designed to move beyond theory and equip participants with the skills needed to confidently plan, perform, and report on AUP engagements in practice.

Who Should Attend?

• Auditors and assurance professionals
• Accounting and advisory practitioners
• Internal auditors
• Finance professionals involved in special-purpose engagements
• Practitioners performing or reviewing AUP engagements

Registration and Certification

Upon successful completion, participants will be awarded with a verifiable LEAF Attendance Certificate.

Registration:

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