In an agreed-upon procedure engagement, an HBK auditor limits the study and reports to certain procedures that are agreed upon in advance, typically by three parties: the auditor, the client, and a third party. Unlike an audit, your auditor will not give an opinion, only report findings based on the agreed-upon procedures. The report is strictly for the use of the specified parties, not intended for the public or other parties not specified in the agreement.
We accomplish the goals of the involved parties by ensuring the objectivity and integrity of your internal procedures. We verify that the processes established by your management team are actually being fulfilled.
Our professionals have provided agreed-upon procedure engagements for many clients in situations in which a third party – such as a lending institution or potential business partner – has requested this type of review.
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