Agreed-Upon Procedures for Review of Financial Information and Controls

Agreed-Upon Procedures for Review of Financial Information and Controls

  • Agreed-upon procedures for the purposes of evaluation of accounting and internal control systems
  • Agreed-upon procedures regarding projects financed under European Funds programmes or other international financial institutions (such as the International Bank for Reconstruction and Development) and/or governmental and non-governmental institutions
  • Specific agreed-upon procedures in connection with regulatory or other statutory or contractual requirements
  • Agreed-upon procedures addressing specific internal management needs or third-party requests.

At the end of our agreed-upon procedure engagement, we provide a report of factual findings, typically following International standard on related services ISRS 4400, Agreed-Upon Procedures Engagements. Additionally, we consider any specific requirements of the engaging parties, interested parties, institutions/organizations, or users of the report. We also ensure compliance with relevant statutory requirements regarding the report's contents.

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