New agreed-upon procedures standard creates opportunities for practitioners

Do you perform “specified auditing procedures” engagements? If so, you need to be aware that the Auditing and Assurance Standards Boards issued Canadian Standard on Related Services 4400 in August 2020 that will be effective for agreed-upon procedures (AUP) engagements for which the terms of engagement are agreed on or after January 1, 2022.

Learn about how this new standard addresses emerging demands for AUP engagements and promotes consistent performance by practitioners by reading the new post on the Audit Quality Blog at CPA Canada.

New agreed-upon procedures standard creates opportunities for practitioners