In an agreed-upon procedures engagement, a practitioner performs specific procedures on financial or nonfinancial subject matter or an assertion and reports the findings without providing an opinion or a conclusion. Findings are the factual results of the procedures performed. Findings can be objectively verified and described. Thus, procedures to be applied to the subject matter can be expected to result in reasonable, consistent findings.

Agreed-upon procedures provide opportunities to use our skills and training to help clients with engagements that differ from audits, reviews and compilations.

Agreed-upon procedures can enable a client to use DGA’s expertise in the investigation of specific procedures on financial or nonfinancial subject matter and report the findings without providing an opinion or a conclusion. DGA does not express any assurances about the investigation but reports on the procedures used and any resulting findings. Findings are the factual results of the procedures performed. Agreed-upon procedures examples include: