• In:

AGREED UPON PROCEDURES (AUP)
  • Agreed-upon procedures are performed in relation to financial information in line with SRS 4400 issued by ICAI.
  • Procedures and tests are sufficiently detailed so as to be clear and unambiguous, and discussed and agreed in advance with the engaging parties so that the factual findings are useful to them and, depending upon the engagement, others to whom the report is made available.
  • AUP Report does not express a conclusion, and therefore it is not an assurance engagement in the technical sense.