Agreed Upon Procedure (AUP)
Tailored audit procedures designed to address your specific business needs. Unlike traditional audits, AUP engagements provide customized verification services focused on your unique requirements.
Tailored AUP Solutions
Customized audit procedures designed to meet your specific verification requirements
Financial Verification Procedures
Compliance Verification Procedures
Internal Control Testing
Due Diligence Procedures
Legal & Regulatory Procedures
Specialized Industry Procedures
Collaborative AUP Approach
A systematic 6-step process for designing and executing agreed upon procedures
Initial Consultation
Understanding your specific concerns, objectives, and requirements to define the scope of procedures.
Procedure Design
Together, we design customized procedures that precisely address your needs and concerns.
Engagement Agreement
Formalizing agreed upon procedures, scope, timing, and reporting requirements.
Procedure Execution
Our team executes the agreed upon procedures with precision and attention to detail.
Findings Documentation
Documenting all findings, observations, and exceptions identified during procedures.
Clear Reporting
Comprehensive report detailing procedures performed and factual findings.
Why Choose AUP Services
The advantages of agreed upon procedures over traditional audit approaches
Focused & Customized
Tailored to address your specific concerns, eliminating unnecessary procedures.
- Custom-designed procedures
- Flexible scope definition
- Targeted verification
Cost-Effective
More cost-effective than full-scope audits by focusing only on necessary procedures.
- Reduced professional fees
- Efficient resource allocation
- Predictable cost structure
Faster Turnaround
Shorter completion timelines with focused procedures and efficient execution.
- Quick procedure design
- Efficient execution
- Rapid reporting
Common Application Scenarios
Ideal situations for agreed upon procedure engagements
M&A Due Diligence
Verify specific financial information during M&A transactions without full-scale audits.
- Revenue quality verification
- Customer concentration analysis
- Key contract examination
Regulatory Compliance
Verify compliance with specific regulations or contractual obligations.
- Regulatory reporting accuracy
- Contractual obligation compliance
- Licensing requirement verification
Legal & Dispute Resolution
Provide factual findings for legal proceedings or dispute resolution.
- Damage calculation verification
- Contractual performance testing
- Financial misstatement examination
AUP vs Traditional Audits
Understanding the key differences between engagement types
Scope Definition
AUP: Custom-designed procedures agreed with client. Audit: Standardized procedures based on auditing standards.
Reporting Format
AUP: Factual findings without opinions. Audit: Opinion on financial statements with standardized report.
Cost Structure
AUP: Typically more cost-effective with focused procedures. Audit: Comprehensive scope with higher costs.
Ready to Customize Your AUP?
Contact our specialists today to discuss your specific verification needs. We'll design tailored procedures that deliver the precise information you require.
Schedule ConsultationAll consultations are confidential. No obligation.