Agreed-Upon Procedures Engagements – More than just Stating the Facts
If you are part of the management team of a company, do you know what you are getting yourself into when you engage someone to perform an Agreed-Upon Procedures (AUP) engagements? If you are an intended user of an AUP report, do... Read More
The recent global trend shows that more and more small and medium-sized entities (SMEs) are exempt from audit requirements. Notwithstanding that, SMEs may still find that a set of financial statements is able to serve the needs of certain stakeholders who may wish to receive a set of compiled... Read More
In September, the International Auditing and Assurance Standards Board (IAASB) released International Standard on Review Engagements (ISRE) 2400 (Revised), Engagements to Review Historical Financial Statements.
The revised standard is intended to help meet increasing market demand for assurance... Read More