Proposed International Standard on Related Services 4400 (Revised), Agreed-Upon Procedures Engagements

IAASB

Nov 15, 2018 | Exposure Drafts and Consultation Papers

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Comments due by: Mar 15, 2019

The International Auditing and Assurance Standards Board (IAASB) seeks public comment by March 15, 2019 on its Exposure Draft of proposed ISRS 4400 (Revised), Agreed-Upon Procedures Engagements.

Agreed-upon procedures (AUP) engagements are widely used in many jurisdictions and the demand for these engagements continues to grow. To ensure that the IAASB’s standard on AUP engagements remains relevant in the current business environment, the IAASB proposes to enhance key concepts in the standard, including:

The role of professional judgment in an AUP engagement.
Disclosures relating to the practitioner’s independence or lack thereof.
Guidance on appropriate or inappropriate terminology to describe procedures and findings in AUP reports.
The use of a practitioner’s expert in an AUP engagement.
Restrictions on the distribution and use of the AUP report.

Submitted Comment Letters

Crowe Global (177.47 KB)
()

Dec 10, 2018
FAR - the Institute for the Accountancy Profession in Sweden (76.73 KB)
(Sweden)

Feb 4, 2019
Provincial Auditor Saskatchewan (154.02 KB)
(Canada)

Feb 7, 2019
The Institute of Chartered Accountants of Namibia (415.56 KB)
(Namibia)

Feb 22, 2019
Belgian Institute of Registered Auditors (IBR-IRE) (249.9 KB)
(Belgium)

Mar 5, 2019
National Audit Office of Tanzania (175.56 KB)
(Tanzania, United Republic of)

Mar 6, 2019
New York State Society of Certified Public Accountants (411.49 KB)
(United States of America)

Mar 7, 2019
NASBA (232.44 KB)
(United States of America)

Mar 7, 2019
NASBA (232.44 KB)
(United States of America)

Mar 7, 2019
NASBA (232.44 KB)
(United States of America)

Mar 7, 2019
Grant Thornton International Limited (464.86 KB)
()

Mar 7, 2019
AASB Canada (280.27 KB)
(Canada)

Mar 8, 2019
AASB Canada (283.9 KB)
(Canada)

Mar 8, 2019
Hong Kong Institute of Certified Public Accountants (213.71 KB)
(Hong Kong, Special Administrative Region of China)

Mar 11, 2019
ICAEW (333.69 KB)
(United Kingdom)

Mar 12, 2019
Chartered Accountants Ireland (664.3 KB)
(Ireland)

Mar 13, 2019
Ernst & Young Global Limited (13.81 MB)
()

Mar 13, 2019
Institut der Wirtschaftspruefer in Deutschland e.V. (IDW) (522.2 KB)
(Germany)

Mar 13, 2019
Asociacion Interamericana de Contabilidad AIC (439.85 KB)
()

Mar 13, 2019
ICAS (131.18 KB)
(United Kingdom)

Mar 14, 2019
RSM International Limited (242.63 KB)
()

Mar 14, 2019
WPK - Wirtschaftsprueferkammer (95.79 KB)
(Germany)

Mar 14, 2019
World Bank (442 KB)
()

Mar 14, 2019
Chartered Accountants Australia and New Zealand (CA ANZ) and the Association of Chartered Certified Accountants (ACCA) (152.35 KB)
()

Mar 14, 2019
Australian Auditing and Assurance Standards Board (AUASB) (113.03 KB)
()

Mar 14, 2019
KICPA (107.3 KB)
(Korea)

Mar 15, 2019
The Japanese Institute of Certified Public Accountants (254.13 KB)
(Japan)

Mar 15, 2019
ISCA (438.49 KB)
(Singapore)

Mar 15, 2019
INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS OF UGANDA (ICPAU) (511.85 KB)
(Uganda)

Mar 15, 2019
The Federation of Accounting Professions in Thailand (928.33 KB)
(Thailand)

Mar 15, 2019
PKF South Africa (478.62 KB)
(South Africa)

Mar 15, 2019
KPMG IFRG Limited (164.18 KB)
()

Mar 15, 2019
BDO (207.44 KB)
(United Kingdom)

Mar 15, 2019
The Institute of Chartered Accountants of Pakistan (1.51 MB)
(Pakistan)

Mar 15, 2019
Accountancy Europe (1.54 MB)
()

Mar 15, 2019
AICPA (431.92 KB)
(United States of America)

Mar 15, 2019
The South African Institute of Chartered Accountants (428.85 KB)
(South Africa)

Mar 15, 2019
Association of National Accountants of Nigeria (ANAN) (323.85 KB)
(Nigeria)

Mar 15, 2019
Training and Advisory Services & Chartered Accountants Academy (258.16 KB)
(Zimbabwe)

Mar 15, 2019
Independent Regulatory Board for Auditors (2.06 MB)
(South Africa)

Mar 15, 2019
Royal NBA, the Netherlands Institute of Chartered Accountants (1.82 MB)
(Netherlands)

Mar 15, 2019
European Federation of Accountants and Auditors for SMEs (267.65 KB)
()

Mar 15, 2019
FSR - danske revisorer (304.58 KB)
(Denmark)

Mar 15, 2019
IFAC SMP Committee (94.67 KB)
()

Mar 15, 2019
Instituto dos Auditores Independentes do Brasil (276.87 KB)
(Brazil)

Mar 15, 2019
Deloitte Touche Tohmatsu Limited (295.28 KB)
()

Mar 15, 2019
PwC (405.97 KB)
()

Mar 15, 2019
United States Government Accountability Office (152.89 KB)
(United States of America)

Mar 15, 2019
NATIONAL BOARD OF ACCOUNTANTS AND AUDITORS - TANZANIA (271.01 KB)
(Tanzania, United Republic of)

Mar 15, 2019
Baker Tilly Virchow Krause LLP (80.88 KB)
(United States of America)

Mar 15, 2019

Proposed International Standard on Related Services 4400 (Revised), Agreed-Upon Procedures Engagements

Submitted Comment Letters

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