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Audit Training of Trainers : Group Exercise - Agreed-Upon Procedures (English)

The agreed-upon procedure (AUP) engagement can be used in a variety of circumstances that involve both financial and non-financial information engagements and cover public and private sector entities. More recently, due to the increasing audit thresholds for smaller entities, the AUP engagement may affect the demand of stakeholders seeking alternatives to audit, such as lenders, and because of the flexibility this type of engagement offers, it can...
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Shukarova Savovska,Kalina; Pyziak,Piotr.

Audit Training of Trainers : Group Exercise - Agreed-Upon Procedures (English). Washington, D.C. : World Bank Group. http://documents.worldbank.org/curated/en/488521534750310628

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