Agreed-Upon Procedures - AASB

Date recorded:

At its meeting on September 14-15, 2017, the AASB discussed the IAASB’s project to revise ISRS 4400, Engagements to Perform Agreed-upon Procedures Regarding Financial Information. The Board reviewed and deliberated:

  • the feedback received in response to the IAASB’s Discussion Paper, “Exploring the Demand for Agreed‐Upon Procedures Engagements and Other Services, and the Implications for the IAASB’s International Standards”; and
  • the project proposal to revise ISRS 4400.

Review the executive summary on the AASB's Web site.

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