Agreed upon procedure | KPMG | GR

Agreed upon procedure

Agreed upon procedure

Procedures are agreed between an entity and a third party to produce factual findings about financial information or operational processes.

Procedures are agreed between an entity and a third party to produce factual...

KPMG can also perform agreed-upon procedures relating to financial information (ISRE 4400) which are procedures agreed between an entity and a third party to produce factual findings about financial information or operational processes.

For example procedures can include certain tests on accounts payable, accounts receivable, purchases, sales, etc. The objective of such is to carry out procedures of an audit nature and report the factual findings.

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