Agreed-Upon Procedures

Agreed-Upon Procedures

The deliverable in an agreed-upon procedures engagement is a non-public report of factual findings, which are focused around your specific needs. Rather than an opinion or assurance, this type of report provides you with transparent, neutral data. 

For each agreed-upon procedure engagement, CSH will assemble a best-in-class team that has the technical training and proficiency to perform the engagement, has sufficient knowledge of the subject matter and believes the subject matter can be evaluated against suitable and available criteria to users.  

Examples of Procedures for an Agreed-Upon Procedures Engagement Include

  • Inspecting specified documents for evidence of certain types of transactions or characteristics.

  • Comparing certain documents, schedules, or analyses with specified attributes.

  • Performing agreed-upon mathematical computations.

  • Validating specific procedures to work performed by others, including internal auditors.

  • Executing a sampling application after agreeing on relevant parameters.

  • Confirming specified information with third parties. 

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