In an engagement to perform agreed-upon
procedures, an auditor is engaged to:
a. Use accounting expertise as opposed to
auditing expertise to collect, classify, and
summarize financial information.
b. Provide a moderate level of assurance
that the information is free of material
misstatement.
c. Provide a high, but not absolute, level of
assurance that the information is free of
material misstatement.
d. Carry out those procedures of an
audit nature to which the auditor
and the entity and any appropriate
third parties have agreed and to
report on factual findings
procedures, an auditor is engaged to:
a. Use accounting expertise as opposed to
auditing expertise to collect, classify, and
summarize financial information.
b. Provide a moderate level of assurance
that the information is free of material
misstatement.
c. Provide a high, but not absolute, level of
assurance that the information is free of
material misstatement.
d. Carry out those procedures of an
audit nature to which the auditor
and the entity and any appropriate
third parties have agreed and to
report on factual findings