123 paragraphs found
In addition to the statement required by paragraph 30(d) and paragraph Aus 30(s) , the practitioner may consider it appropriate to restrict the distribution of the agreed-upon procedures report. Agreement with the engaging party(ies) regarding acceptable …
Factors that the practitioner may consider in deciding whether to restrict the distribution of the agreed-upon procedures report include, for example, whether: There is an elevated risk of users other than the intended users misunderstanding the purpose …
If the practitioner is unable to describe the agreed-upon procedures or findings without including confidential or sensitive information, the practitioner may consider: Consulting internally (for example, within the firm or network firm); Consulting …
There may be circumstances when the fact that previously agreed-upon procedures have not been performed or have been modified is important to the intended users’ consideration of the agreed-upon procedures and findings. For example, this may be the case …
The practitioner may refer to the date when the agreed-upon procedures were agreed in the terms of the engagement. …
In some circumstances, law or regulation may require a reference, in the agreed-upon procedures report, to a practitioner’s expert who performed any of the agreed-upon procedures. For example, such a reference may be required for the purposes of …
A practitioner may be requested to perform other engagements together with the agreed-upon procedures engagement, such as providing recommendations arising from the agreed-upon procedures engagement. Such requests may take the form of one request for the …
Documentation of the nature, timing and extent of the agreed-upon procedures performed may include a record of, for example: The identifying characteristics of the subject matter(s) on which the agreed-upon procedures are performed. Identifying …