an agreed upon procedures engagement

The objective of an agreed-upon procedures engagement is for the auditor to carry out

procedures of an audit nature to which the auditor and

the entity and any appropriate third parties have agreed and to report on factual findings.

As the auditor simply provides a report of the factual findings of agreed-upon procedures, no

assurance is expressed. Instead, users of the

report assess for themselves the procedures and findings reported by the auditor and draw

their own conclusions from the auditor’s work.

The report is restricted to those parties that have agreed to the procedures to be performed

since others, unaware of the reasons for the

procedures, may misinterpret the results.

We provide audit on expenses of EU prodjects.

We provide audit on expenses of various entyty.

We provide an Agreed-Upon Procedures Engagement