AGREED-UPON PROCEDURES in Visual Studio .NET

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408 AGREED-UPON PROCEDURES
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(a) SCOPE OF SERVICE An engagement to apply agreed-upon procedures to prospective nancial statements involves applying the procedures speci ed by the users of the statements and reporting the results of their application The level of service is exible; the accountant s report may only be distributed to the users who speci ed the procedures Thus, it is a limited-distribution service (b) PROCEDURES The procedures applied in an engagement may be limited or extensive, depending on the users needs For example, the service may consist of procedures below the level done in a compilation (such as mere assembly) or may be similar to those done in an examination Alternatively, the service may consist of different levels of procedures applied to different amounts in the statements, such as a high level of work done on forecasted sales and very limited procedures on forecasted expenses An accountant may perform an agreed-upon procedures attest engagement on prospective nancial statements provided that the following conditions are met:
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PROSPECTIVE FINANCIAL STATEMENTS
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1 The accountant is independent 2 The accountant and the speci ed parties agree upon the procedures performed or to be performed by the accountant Generally, the accountant s procedures may be as limited or as extensive as the speci ed parties desire, as long as the speci ed parties take responsibility for their suf ciency However, mere reading of a nancial forecast does not constitute a procedure suf cient to permit an accountant to report on the results of applying agreed-upon procedures 3 The speci ed parties take responsibility for the suf ciency of the agreed-upon procedures for their purposes 4 The prospective nancial statements include a summary of signi cant assumptions 5 The prospective nancial statements to which the procedures are to be applied are subject to reasonably consistent evaluation against criteria that are suitable and available to the speci ed parties 6 Criteria to be used in the determination of ndings are agreed upon between the accountant and the speci ed parties 7 The procedures to be applied to the prospective nancial statements are expected to result in reasonably consistent ndings using the criteria 8 Evidential matter related to the prospective nancial statements to which the procedures are applied is expected to exist to provide a reasonable basis for expressing the ndings in the accountant s report 9 Where applicable, the accountant and the speci ed users agree on any agreed-upon materiality limits for reporting purposes 10 Use of the report is to be restricted to the speci ed parties (c) REPORTS The accountant s report on the results of applying agreed-upon procedures should contain the following elements: 1 A title that includes the word independent 2 Identi cation of the speci ed parties 3 Reference to the prospective nancial statements covered by the accountant s report and the character of the engagement 4 A statement that the procedures performed were those agreed to by the speci ed parties identi ed in the report 5 Identi cation of the responsible party and a statement that the prospective nancial statements are the responsibility of the responsible party 6 A statement that the agreed-upon procedures engagement was conducted in accordance with attestation standards established by the AICPA 7 A statement that the suf ciency of the procedures is solely the responsibility of the speci ed parties and a disclaimer of responsibility for the suf ciency of those procedures 8 A list of the procedures performed (or reference to them) and related ndings 9 Where applicable, a description of any agreed-upon materiality limits 10 A statement that the accountant was not engaged to and did not conduct an examination of prospective nancial statements; a disclaimer of opinion on whether the presentation of the prospective nancial statements is in conformity with AICPA presentation guidelines and on whether the underlying assumptions provide a reasonable basis for the forecast, or a reasonable basis for the projection given the hypothetical assumptions; and a statement that if the accountant had performed additional procedures, other matters might have come to the accountant s attention that would have been reported
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