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Agreed-Upon Procedures - AASOC

Date recorded:

At the AASOC meeting on July 7-8, 2016, the AASB discussed issues related to the IAASB’s project to revise ISRS 4400, including: (i) whether the use of ambiguous terminology in the practitioner’s report should be prohibited even if the use of such terminology is required by law, regulation or contract; (ii) whether the practitioner should be required to agree with the entity whether the use of the report would be restricted, and, if so, to whom; (iii) the proposed work effort when using the work of others; and (iv) how to address engagements that contain aspects of different types of engagements and different levels of assurance.

Review the minutes on the AASOC's Web site.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.