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Governance, Risk, Audit & Privacy · Advanced

Agreed-Upon Procedures (AUP)

Engagement in which a practitioner performs specific procedures agreed with the client and reports factual findings without an opinion.

Definition

AUP reports leave conclusions to the users of the report. They are useful for narrowly scoped needs such as testing contractual compliance at a vendor.

Example

A CPA performs agreed procedures to verify a vendor's encryption key rotation logs.

Exam tip

AUP reports provide findings, not an opinion or assurance level.

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