“Profissional EXPERTISE covering the full range of assurance services”

Agreed-Upon Procedures

The application of Agreed-Upon Procedures consists of services where the extent and scope are defined by the companies’ Management, related to individual financial data items, a separate financial statement or even a complete set of financial statements. The objective of the work consists in the application of procedures agreed upon between the independent auditor, the entity and possibly third parties, with the consequent issuance of a report containing the results of the application of these procedures.

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