Agreed Upon Procedures


Agreed Upon

An agreed-upon procedure is an engagement in which our auditors in Qatar are engaged by a client to issue a report of findings based on specific procedures performed on subject matter. The client engages the auditor in Qatar to assist specified parties in evaluating subject matter or an assertion.

Because the specified parties require the findings to be independently derived, our independent auditors and accountants in Qatar are required to perform the agreed-upon procedures and report the factual findings. The specified parties and the auditor agree upon the procedures to be performed by our auditor in Qatar, and the specified parties believe that such procedures are appropriate. Because the needs of the specified parties may vary widely; the nature, timing, and extent of the agreed-upon procedures may vary as well. Consequently, the specified parties assume responsibility for the sufficiency of the procedures since they best understand their own needs.

Agreed-upon procedure service is conducted in accordance with the principles of independence, integrity, objectivity, professional competence and due care, confidentiality, professional behavior, and technical standards as defined in the technical pronouncements of the International Federation of Accountants and in accordance with the International Standard on Related Services.

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