Course Details


Course Name: Agreed-Upon Procedures: CSRS 4400
CPD Hours: 2
Type: Online/Video
Price: $120 $108


Description:
Agreed-Upon Procedures (AUP) engagements are increasingly in demand as organizations seek targeted, independent verification on specific matters without the cost and scope of a full audit or review. The Canadian Standard on Related Services (CSRS) 4400 establishes the framework for these engagements, setting out the practitioner’s responsibilities, reporting requirements, and ethical considerations.

This course provides a comprehensive and practical guide to CSRS 4400, equipping practitioners with the knowledge and skills to plan, execute, and report on AUP engagements with confidence. Participants will explore the unique nature of AUPs, the roles of both practitioner and engaging party, and the importance of clear scoping and communication. The course will also highlight real-world examples, reporting challenges, and emerging applications of AUPs in areas such as compliance, due diligence, and non-financial reporting.

Through a combination of structured slides, case studies, and extended narration, this program ensures learners not only understand the standard but also know how to apply it effectively in practice.

Learning Objectives

By the end of this course, participants will be able to:
- Understand the principles and scope of CSRS 4400
- Distinguish AUP engagements from audits and reviews
- Apply professional judgment, independence, and ethical requirements in AUPs
- Communicate effectively with engaging parties to define scope and sufficiency of procedures
- Prepare clear and compliant AUP reports under CSRS 4400
- Anticipate challenges and apply best practices in documentation and execution
- Recognize future trends, including the role of technology and non-financial reporting


Topics:
What is CSRS 4400?
Purpose and Objectives of AUP Engagements
Key Differences from Other Engagements
Characteristics of AUP Engagements
Examples of Common Procedures
Benefits and Limitations of AUPs
Independence and Ethical Requirements
Communication with Engaging Party
Execution of Procedures
Defining Scope and Objectives
Specifying Procedures to be Performed
Responsibility for Sufficiency of Procedures
Structure of an AUP Report
Wording and Disclaimers
Distribution and Use of Report
Applying Professional Judgment in AUPs
Avoiding Implicit Assurance
Maintaining Objectivity and Skepticism
Compliance and Regulatory Reporting
Internal Control Reviews
Special Situations (M and A, Funding, etc.)
Dealing with Ambiguous Procedures
Managing Client Expectations
Documentation Pitfalls
Example: Payroll Testing AUP
Example: Grant/Compliance Reporting AUP
Example: Due Diligence AUP
Growing Use in Non-Financial Reporting
Integration with Technology and Data Analytics
Evolving Stakeholder Demands







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