123 paragraphs found
If the practitioner’s expert is performing one or more of the agreed-upon procedure(s), the agreement of the nature, scope and objectives of that expert’s work as required by paragraph 29(b) includes the nature, timing and extent of the procedure(s) to be …
The matters noted in paragraph A47 may affect the level of detail and formality of the agreement between the practitioner and the practitioner’s expert, including whether it is appropriate that the agreement be in writing. The agreement between the …
When the work of a practitioner’s expert is to be used, it may be appropriate to perform some of the procedures required by paragraph 29 at the engagement acceptance or continuance …
If applicable, to avoid misunderstanding, the practitioner may wish to clarify that the agreed-upon procedures report does not extend to information beyond subject matters on which the agreed-upon procedures are performed. For example, if the practitioner …
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 …