Audit & Assurance
Agreed-upon procedures and targeted accounting checks (ISRS 4400)
Checks of specific areas — inventory, receivables, payroll, construction costs, use of financing — with a report of factual findings.
What’s included
- Procedures agreed in writing with you
- Testing of selected accounts or transactions
- Report of factual findings without an audit opinion
Who it’s for
- Owners who need an independent check of a specific area
- Companies before a change of management or accountant
- Lenders and donors
What you receive
- Report of factual findings
Standards and legal basis
- ISRS 4400
First step
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