Agreed-Upon
Procedures
Agreed-Upon Procedures (AUPs): Tailored Audits for Specific Needs
When a company needs detailed information on an isolated issue or topic, agreed-upon procedures (AUPs) are relied upon. While not as complete as a comprehensive audit, AUPs are focused on ensuring the compliance with certain procedures, verify internal controls or to give trusted findings on aspects of a company’s financial reporting.
Without giving an opinion or conclusion, a CPA’s AUP report will still give credible, reliable information back to company executives or related parties such as banks, lenders or investors.
AUPs are cost-effective and can be executed at any point when needed. Transactions such as M&A, when fraud is suspected or financial reporting seems inconsistent to prior period, an AUP is an ideal way to gauge compliance and effectiveness of a company’s processes and procedures including:
- Accounts payable or receivable
- Compliance with or the handling of a specific set of transactions
- Reviewing internal controls
- Specific financial reports like balance sheets or income statements
Markets We Serve
Explore the industries we serve for small- to middle-market companies nationwide.
Key Contacts
David M. Clear, CPA
Shareholder
dclear@bradyware.com
Patrick C. Rasey, CPA
Shareholder
prasey@bradyware.com
Teresa B. Snyder, CPA
Shareholder
tsnyder@bradyware.com
Michael J. Kiene, CPA
Shareholder
mkiene@bradyware.com
Twana L. Cheek, CPA, CGMA
Principal
tcheek@bradyware.com
Melessa L. Behymer, CPA
Shareholder
mbehymer@bradyware.com