Agreed Upon Procedures

What's included

• Scoped procedures on specific accounts or data
• Factual findings without an audit opinion
• Used for lender, partner, or internal verification

Unlike a full audit, the scope here is fixed in advance, usually a specific account, transaction set, or claim someone else needs verified. That narrower scope means a faster turnaround, which is why lenders and joint venture partners tend to request this over a full audit engagement.