Agreed Upon Procedures

In an Agreed-Upon Procedure (AUP) engagement, the auditor carries out particular audit-related processes on which the entity, the auditor, and any necessary third party all agree and which result in factual findings. The report issued by the auditor became the basis for the results obtained by the parties who received it. Companies in UAE might employ auditors to get the best services for agreed-upon procedures.

It is significant to remember that only the parties who have consented to the processes will have access to the auditor's report. This limitation is necessary to avoid any misunderstandings by people who are unaware of the purposes behind the processes. The reliability of the information provided to external parties, such as banks, regulatory organizations, and potential investors, is also increased by agreed-upon protocols.