ISRS 4400 (Revised): Agreed-upon Procedures
Presenters : Lettie Janse van Vuuren CA(SA)
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.
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.
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