In an agreed-upon procedures engagement under SSAE, which of the following is prohibited?

Answer options:

Listing the procedures performed.

Listing the findings.

Providing an opinion or negative assurance on the subject matter.

Restricting the use of the report.

How to approach this question

AUP = I do X, I find Y. No conclusion. No opinion.

Full Answer

C.Providing an opinion or negative assurance on the subject matter.✓ Correct

In an agreed-upon procedures engagement, the practitioner does not express an opinion or conclusion. Instead, the report lists the procedures performed and the specific findings.

Common mistakes

Thinking AUP provides negative assurance (like a Review). It provides NO assurance.

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