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Aggred upon procedures - Admission/Application Essay Example

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As stated in the document an engagement of this nature is generally between a practitioner/professional and a client the end result of the engagement is a report or a list of…
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Aggred upon procedures
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Aggred upon procedures

Download file to see previous pages... The subject matter is usually in relation to a set of needs for a specific party or parties. The parties will require as a steadfast rule that the list of findings in regards to the report be independently derived and completely objective in order to assure that the facts of the report are not biased in any way. To further this non-biased approach the binding contract of agree upon procedures must be appropriate and referential only to the subject matter and to the parties involved.
So the initial condition of these procedures are that the practitioner is independent and will concentrate only of the specified subject matter and the use list of findings issuing from the research is restricted to those parties specified in the contract. Furthermore, the parties that want to engage the practitioner must be able to provide access to the subject matter under investigation or at the very least have access to a third party who would be responsible for the practitioner to gain access. Of course all parties involved, the client and practitioner and any other third parties must agree to and be satisfied with the procedures as well as to the feasibility and reasonable assumption that measurable criteria exists to be evaluated. This “evidential matter” must provide a reasonable basis for the list of findings in the final report from the practitioner. In this regard several specific article of agreements are in place including the following significant points: “Where applicable, the practitioner and the specified parties agree on any materiality limits for reporting purposes; Use of the report is restricted to the specified parties; For agreed-upon procedures engagements on prospective financial information, the prospective financial statements include a summary of significant assumptions.”
In order for the terms of the agreed-upon procedures to be accepted in to contract both parties must have a meeting of the minds in regards to the ...Download file to see next pagesRead More
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