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Agreed-Upon Procedures

Specific factual procedures performed over financial, operational, or digital asset information.

Businesses sometimes require an independent practitioner to perform specifically defined procedures rather than provide a broad audit or assurance conclusion.

Agreed-upon procedures engagements focus on procedures established with the engaging party and, where relevant, other intended users. The practitioner reports factual findings without expressing an assurance opinion or conclusion, allowing users to interpret the results for their own purposes.

Agreed-Upon Procedures

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Agreed-Upon Procedures — Bedrock