AICPA American Institute of Certified Public Accountants Agreed-Upon Procedures Engagements (Footnote 1 of this Statement provides details of the Standards superseded upon issuance of this Statement.) CONTENTS OF STATEMENT Paragraph Introduction and Applicability 1-2 Agreed-Upon Procedures Engagements 3-4 Standards 5 Assertions and Related Subject Matter 6-9 Conditions for Engagement Performance 10-12 Agreement on and Sufficiency of Procedures 11 Engagement Letters 12 Nature, Timing, and Extent of Procedures 13-25 Users' Responsibility 13 Practitioner's Responsibility 14-16 Procedures to Be Performed 17-20 Involvement of a Specialist 21-23 Internal Auditors and Other Personnel 24-25 Findings 26-28 Working Papers 29-32 Reporting 33-38 Required Elements 33 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. 1234567890 AudS 9 9 8765
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