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14 Dec. 2018

AUASB issues Consultation Paper on Agreed-Upon Procedures Engagements

The AUASB has released a Consultation Paper on Agreed-Upon Procedures Engagements with comments requested by 18 February 2019.

The AUASB is consulting on the recently issued IAASB Exposure Draft ISRS 4400 Agreed-Upon Procedures Engagements.  Exposure Draft ISRS 4400 largely aligns with ASRS 4400 Agreed-Upon Procedures Engagements to Report Factual Findings.  ASRS 4400 has been revised and reissued since that of the equivalent ISRS 4400 and accordingly many of the new proposals contained within Exposure Draft ISRS 4400 are already considered in ASRS 4400. 

The Consultation Paper is open for a 65-day comment period that will close 18 February 2019.  The AUASB welcomes stakeholder feedback on this Consultation Paper.  In addition to this consultation paper, during January 2019, the AUASB will conduct targeted outreach.  Additionally, during the second week of February 2019 the AUASB will conduct educative webinars. 


Document Links:
Consultation Paper – Agreed-Upon Procedures Engagements
Exposure Draft ISRS 4400 Agreed-Upon Procedures Engagements