An engagement to perform agreed-upon procedures (AUP) may involve an auditor in performing certain procedures of an audit nature concerning individual items of financial data, a financial statement or even a complete set of financial statements, to which the auditor,the client and any appropriate third parties have agreed upon and in reporting factual findings.
In TAGI we conduct AUP engagements in accordance with the “Code of Ethics for Professional Accountants” issued by the International Federation of Accountants (IFAC) and with the individual specific terms that have been agreed upon in such engagements.