FYI Planning and Performing the Agreed-Upon Procedures Engagement- 1. The practitioner should not agree to perform procedures that are vague or otherwise open to varying interpretations. a. Examples of acceptable terms include the following: inspect, confirm, compare, agree, trace, inquire, recalculate, observe, and mathematically check. 2. Only the engagement team (or other practitioners), not internal auditors, should perform the agreed-upon procedures referenced in the practitioner's report; internal auditors may prepare schedules and accumulate data for the practitioner's use 3. Prior to the issuance of the AUP report, the practitioner should obtain from the engaging party a written agreement of the procedures and acknowledgment of the appropriateness of the procedures for the intended purpose of the engagement; if the engaging party refuses to provide that, the practitioner should withdraw from the engagement. **The written representations should be dated the same as the date of the practitioner's report.**