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Conditions of agree-upon procedures engagements
執(zhí)行商定程序的條件
a.Independence of practitioner
b.Agreement of parties
c.Measurability and consistency
d.Sufficiency of procedures
e.Use of report is restricted to specified parties
f.Responsibility for subject matter
g.Engagements to perform agreed-upon procedures on prospective financial statements
Instructor’s tips
Agreed-upon procedures may be performed on designated subject matter of a wide variety of assertions as a result of a need of specific parties.Attestation standards apply to all agreed-upon procedures engagements.
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