Statement on auditing standards, 075

              Statement on
Auditing Standards
Issued by the Auditing Standards Board
AICPA
American Institute of Certified Public Accountants
September 1995
75
Engagements to Apply
Agreed- Upon Procedures to
Specified Elements, Accounts, or
Items of a Financial Statement
( Supersedes Statement on Auditing Standards No. 35, AICPA, Professional
Standards, vol. 1, AU sec. 622.)
CONTENTS OF STATEMENT
Paragraph
Introduction and Applicability 1- 2
Engagements to Apply Agreed- Upon Procedures 3- 4
Applicability of Generally Accepted
Auditing Standards 5
Specified Elements, Accounts, or Items of a Financial
Statement and Related Subject Matter 6- 8
Conditions for Engagement Performance 9- 11
Agreement on and Sufficiency of Procedures 10
Engagement Letters 11
Nature, Timing, and Extent of Procedures 12- 25
Users' Responsibility 12
Accountant's Responsibility 13- 15
Procedures to Be Performed 16- 19
Copyright © 1995 by
American Institute of Certified Public Accountants, Inc.,
New York, NY 10036- 8775
All rights reserved. Requests for permission to make copies
of any part of this work should be mailed to Permissions Department, AICPA,
Harborside Financial Center, 201 Plaza Three, Jersey City, NJ 07311- 3881.
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