Agreed-Upon Procedures
A tailor-made, targeted audit service that responds precisely to the specific needs of your governance.
If you have internal or external concerns, properly designed procedures can meet a specific need of management or of public authorities.
An agreed-upon procedures engagement can deliver immediate value and creates the transparency and credibility required to avoid other, more complex and costly examinations.
In particular, we support our clients in the context of:
- •Dispute resolution
- •Monitoring of board member elections
- •Evaluation reviews for directors
- •Verification of data relating to sales, trade receivables and inventory
- •Compliance with contractual provisions
Agreed-upon procedures in Tunisia: your questions
What is an agreed-upon procedures engagement?
It is an engagement in which the auditor performs procedures agreed in advance with you – and, where relevant, with a third party such as a bank, lender or public authority – and reports the factual findings, without expressing an audit opinion. It is governed by the international standard ISRS 4400.
When should you choose agreed-upon procedures rather than a full audit?
When the need concerns a specific point: verifying sales, receivables or inventory, compliance with contract clauses (bank covenants, royalties, franchise agreements), checking the use of a loan or grant, or preparing for a dispute. The engagement is faster and less costly than an audit of the financial statements.
What does the final report contain?
A report of factual findings describing each procedure performed and the results obtained. Its users draw their own conclusions, which makes it a fast and credible tool for management, partners or public authorities.
Let's discuss your needs
Our chartered accountants welcome you in Tunis (Centre Urbain Nord, El Manar) and Grombalia (Cap Bon), or work with you remotely anywhere in Tunisia and abroad.
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Our Team