This Standard on Related Services applies to agreed-upon procedures engagements to be performed by an assurance practitioner, where factual findings are reported but no conclusion or opinion is expressed and no assurance is provided by the assurance practitioner.  The intended users draw their own conclusions based on the factual findings reported combined with any other information they have obtained.

This standard may also be applied, as appropriate, to agreed-upon procedures engagements to be performed by a practitioner other than an assurance practitioner.