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ISRS 4400 (Revised): Agreed-upon Procedures

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Learning objectives

By the end of this event the attendee will:

• Understand what an agreed-upon procedures (AUP) engagement is;
• Know when it is appropriate to use an AUP engagement;
• Be aware of the full contents of the revised ISRS 4400 including significant enhancements;
• Know the contents of the illustrative engagement letter and AUP reports;
• Receive bonus documents that will assist to grow a practice through AUP engagements.

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Content

The webinar will cover the following topics:

• Introduction
  • What is an Agreed-upon Procedures engagement?
  • Benefits of Agreed-upon Procedures.
  • AUPs on financial and non-financial information.
• Full ISRS 4400 in a nutshell:
  • Objectives.
  • Requirements (Planning, Procedures and Reporting).
  • Application.
  • Other explanatory material and appendices;
• Significant changes to the Revised ISRS 4400:
  • Scope and responsibilities.
  • Compliance with independence requirements.
  • Professional judgment.
  • Engagement acceptance and continuance.
  • Using the work of a practitioner’s expert.
  • The Agreed-upon Procedures report.
• Bonus material:
  • Growing your practice with AUP engagements.
  • 6 case studies.