Agreed-Upon Procedures (AUP)
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Agreed-Upon Procedures (AUP)
We perform independent, objective procedures based on terms agreed with clients and relevant stakeholders, providing factual findings without opinion.
Typical AUP Engagements Include:
- Verification of specific financial balances or transactions
- Review of revenue, expenses, or cost allocations
- Confirmation of inventory, receivables, or payables
- Bank, cash, and fund verification assignments
- Regulatory-driven verification and special purpose reports.
- Compliance testing for contractual or investor requirements