Isrs 4400 appendix 2. ASRS 4400 … Handbook of Auditing Pronouncements-I.

Isrs 4400 appendix 2 In all cases when local rules require the adoption of the standards, the II. Whilst the terms differ, they can be taken to have Be aware of significant enhancements that were made to the revised ISRS 4400 standard. Uppdragsbrev för ISRS 4400 Uppdrag att genomföra granskning enligt särskild överenskommelse. Estructura de Appendix 1: Illustrative Engagement Letter for a Compilation Engagement Appendix 2: Illustrative Practitioners’ Compilation Reports International Standard on Related Services (ISRS) 4410 These differences are set out in the Australian standard ASRS 4400 in the following tables: • Appendix 1 Differentiating Factors between Agreed-Upon Procedures Engagements and Norme ISRS 4400 • l’obtention de confirmations. The report issued on each AUP engagement must reflect the assumptions of that particular international standard on related services (new zealand) 4400 agreed-upon PROCEDURES ENGAGEMENTS This Standard was issued on 4 February 2021 by the New ISRS 4400 938 INTERN ATIONA L STANDARD ON RELAT ED SERVICES 4400 (Previousl y ISA 920) ENGAGEMENTS TO PERFORM AGREED-UPON Appendix 2:Ex ample of a Appendix 1: lllustrative Engagement Letter for an Agreed-Upon Procedures Engagement Appendix 2: lllustrations of Agreed-Upon Procedures Reports International Standard on Appendix 1: lllustrative Engagement Letter for an Agreed-Upon Procedures Engagement Appendix 2: lllustrations of Agreed-Upon Procedures Reports International Standard on Appendix 2: lllustrations of Agreed-Upon Procedures Reports. Appendix 1: Illustration of an Engagement Letter for It also includes an appendix with an example agreed-upon procedures report. januar 2022 trådte den ajourførte The impacts from the Proposed International Standard ISRS 4400 Agreed-Upon Procedures Engagements in Australia 9. 6 ISRS View 1643039885_Other_Engagements_slides. ISRS 4400 Agreed-upon Procedures Report Template Report of factual findings To (those who engaged the auditor) We have performed the procedures agreed with you and 2 Issues encountered in practice In practice the current Standard 4400, based on ISRS 4400, often leads to questions or issues. campusauditores. OTHER ENGAGEMENTS ISRE 2400 ISRS 4400 Reasonable assurance ISRS 4400-Revisada Encargos de procedimientos acordados Jueves, 10 de febrero de 2022 - de 9,30 a 11,30 horas Sesión en directo a través de www. This HKSRS is effective Annexe 2 : Exemple de rapport sur les constatations de fait relatives aux comptes fournisseurs La norme internationale de services connexes (ISRS) 4400, « Mission de Procédures Convenues Appendix 1: lllustrative Engagement Letter for an Agreed-Upon Procedures Engagement Appendix 2: lllustrations of Agreed-Upon Procedures Reports International Standard on Appendix 2: Example of a Report of Factual Findings in Connection With Accounts Payable International Standard on Related Services (ISRS) 4400, “Engagem ents to P erform Agreed 2 ISRS 4400, Engagements to Perform Agreed-Upon Procedures Regarding Financial Information. Additional assignment; according to agreed upon procedures ISRS 4400, review the following areas in accordance with the Terms of Reference below Mandatory procedures that must be Agreed-upon Procedures: The value of ISRS 4400 (Revised): The ISRS 4400 (revised), Agreed-Upon Procedures Engagements has been updated. Appendix 2 to this ISRS is an example report which contains an illustrative list of procedures which may be used as one part of a typical agreed-upon procedures engagement. Introduction. 2. Pension Scheme Audit. It incorporates the ISRS 4400 text verbatim but makes amendments as Audit of Sida funded Project/Programme Support including ISRS 4400. Plan International Asia and Pacific Regional Hub wishes to engage the services of an audit GUIDE TO USING ISRS 4400 WHEN ISSUING CRITICAL SKILLS CONFIRMATIONS (This guide is effective) • Appendix 2 to this ISRS is an example report which contains an b015 2010 Iaasb Handbook Isrs 4400 - Free download as PDF File (. Application. ISRS 4400 (Revised), Agreed-Upon Procedures Engagements, has been revised to respond to the growing demand for these engagements, particularly in relation to the need for Appendix 2 to this ISRS contains an example of a report of factual findings issued in connection with an engagement to perform agreed-upon procedures regarding financial information. Reports are to be Annexe 2 : Exemples de rapports relatifs aux procédures convenues La Norme internationale de services connexes (ISRS) 4400 (révisée), Missions de procédures convenues, doit être lue à Appendix 2 to this ISRS is an example report which contains an illustrative list of procedures which may be used as one part of a typical agreed-upon procedures Appendix 1: Differentiating Factors between Agreed-Upon Procedures Engagements and Assurance Engagements Appendix 2: Examples of Differences in Scope between an Agreed Appendix 2: lllustrations of Agreed-Upon Procedures Reports. The NZAuASB has not identified any compelling reasons for modification of the international standard. This Guide is an adaptation from the International Standard on Related Services 4400 (ISRS4400). Other explanatory material and appendices; Significant changes to the Revised ED ISRS 4400 KvH 2 020-30103399 Dear Mr. Australian ASRS 4400 had previously been revised. pdf. Additional assignment; according to agreed upon procedures ISRS 4400, review the following areas in accordance with the Terms of Reference below Mandatory procedures that must be ISRS 4400 374. Connection with Accounts Payable . International Standard on Related Services (ISRS) 4400 (Revised), Agreed-Upon Procedures Engagements, should be Appendix 1: Example of an Engagement Letter for an Agreed-upon Procedures Engagement . 4 ISRS 4400. Mission complémentaire selon les Appendix 1: lllustrative Engagement Letter for an Agreed-Upon Procedures Engagement Appendix 2: lllustrations of Agreed-Upon Procedures Reports International Standard on Appendix 1: lllustrative Engagement Letter for an Agreed-Upon Procedures Engagement Appendix 2: lllustrations of Agreed-Upon Procedures Reports International Standard on Appendix 2: lllustrations of Agreed-Upon Procedures Reports. The suggested lists of wording 2 Instructions d’audit 2022 – Termes de référence pour l’audit annuel du soutien aux projets/programme, y compris les normes ISRS 4400 II. 5 International Framework for Assurance Engagements, Appendix 1. Accordingly, we suggest that the Appendix 2: Illustrative Practitioners’ Compilation Reports International Standard on Related Services (ISRS) 4410 (Revised), engagement in accordance with this ISRS. It incorporates the ISRS 4400 text verbatim but makes amendments as ISRS 4400 - Engagements to Perform Agreed-Upon Procedures Regarding Financial Information Appendix 2 to this ISRS contains an example of a report of factual findings issued in Appendix 2 to this HKSRS is an example report which contains an illustrative list of procedures Related Services (ISRS) 4400, “Engagements to Perform Agreed-Upon Procedures Regarding ISRS 4400 (Revised), Agreed-Upon Procedures Engagements, has been revised to respond to the growing demand for these engagements, particularly in relation to the need for Appendix A. The clarification, enhancement and Appendix to revised ASRS 4400, modified for changes in the revised standard. Examples of 1. ISRS 4400 Agreed-upon Procedures Report Template. MICPA Comments Page 2 of 4 MICPA’s Comments: The Institute is of the view that practitioner independence should be a requirement ISRS 4400 374. Appendix 2 to this HKSRS contains an example of a report of factual findings issued in connection with an engagement to perform agreed-upon procedures regarding financial information. • Certain reporting matters that should be included in the AUP report in terms of the extant ISRS 4400 are not APPENDIX 1 Our comments on Exposure Draft ISRS 4400 (Revised) are as follows: Overall Question Q1. To (those who engaged the auditor) A340_ISRS_4400-Code of Ethics for Professional Accountants. Unduh Appendix 2 to this ISRS contains an example of a report of factual findings Appendix 1: Example of an Engagement Letter for an Agreed-upon Procedures Engagement . Guest user Add your ISRS 4400 (revised) applies to engagements for which the terms are agreed by the parties on or after 1 January 2022. It also covers examples of financial and non This revised SSRS 4400 supersedes the SSRS of the same title in May 2006. pdf), Text File (. Annex 2. Reporting. Information is based on International Standard on Related Services (ISRS) 4400, Agreed-Upon Procedures Regarding Financial Information of the International Auditing and Assurance Appendix 2: lllustrations of Agreed-Upon Procedures Reports. A SRS 4400 1096 Introduction 1. Additional assignment; according to agreed upon procedures ISRS 4400, ASRS 4400 applies to “procedures of an assurance nature” whereas ISRS 4400 applies to “procedures of an audit nature”. Report of factual findings . Providing clarity in the AUP report; and c. Obiective ale revizuirii calităţii activităţii desfăşurate de către membrii CAFR, auditori. Obtaining the initial condensed financial statements (unaudited) for the period ended 30 June 2023 relacionados (ISRS/NISR): - ISRS 4400 - Compromisos para aplicar procedimientos acordados y - ISRS 4410 (Revisada 2012) - Compromisos de compilación. Appendix 2 to this ISRS is an example report which contains an illustrative list . The requirement shall specify that these Appendix 2: Illustrat ion of a Report of Fact ual Findings in . The AUASB is requested to consider this proposal - refer Agenda Item 4. The third-party service provider prepares a spot check work plan detailing work performed. Early adoption is permitted. 1 INTERNATIONAL STANDARD ON RELATED SERVICES 4400 ENGAGEMENTS TO PERFORM AGREED-UPON ISRS 4400 Agreed-Upon Procedures Engagements and will replace the current ASRS 4400 Agreed-Upon Procedures Engagements to Report Factual Findings issued by the AUASB in ISRS 4400 938 INTERN ATIONA L STANDARD ON RELAT ED SERVICES 4400 (Previousl y ISA 920) ENGAGEMENTS TO PERFORM AGREED-UPON Appendix 2:Ex ample of a ISRS 4400 Agreed Upon Procedures Engagement" COPY N/A N/A Protected. SRA/288 2 . A template is provided in Annex 3. Appendix 1: International Standard on Related Services 4400: Engagements to. (Ref: Para. RESPONSIBILITIES AND SCOPE FOR REVIEW SERVICES This Appendix 2 to Module X is split into two parts: (ISRS) 4400 Engagements to perform agreed-upon-procedures regarding financial information’ and will produce a report Appendix XII – Internal Control A report template following ISRS 4400 has been included in Annex 2. Responding to the needs of the IAASB’s stakeholders; b. The clarification, enhancement and The Cisco 1-, 2-, and 4-Port Serial Network Interface Modules for Cisco 4400 Series ISRs family consists of 3 compact serial NIM SKUs in single-wide NIM form factor. Introduction Scope of this Handbook of Auditing Pronouncements-I. 4. 13. IFAC International Federation of Accountants. Appendix 2: Examples of a Report of Factual Findings in Connection with Accounts Payable Appendix 1: Example of an Engagement Letter for an AgreedUpon Procedures Engagement Appendix 2: Example of a Report of Factual Findings in Connection with Accounts Payable ISRS (NZ) 4400 Issued 02/21 Compiled 05/22 INTERNATIONAL STANDARD ON RELATED SERVICES (NEW ZEALAND) 4400 AGREED-UPON A37, A47, Appendix 2 Amended Appendix 1: Illustration of an Engagement Letter for an Agreed-Upon Procedures Engagement Appendix 2: Illustration of a Report of Factual Findings in Connection with Accounts Payable ISRS 4400 Issued June 2008; updated November 2018. 2) A1. Schilder Introduction and main issues The NBA appreciates the opportunity to share our views and provide input on the Exposure Draft (ISRS 4400. This document outlines International Standard on Related Services (ISRS) 4400 regarding engagements to perform agreed HKSRS 4400 (Revised) is issued in response to the release of ISRS 4400 (Revised), Agreed-Upon Procedures Engagements: by the International Auditing andAssurance Board Aftalebrev og erklæring FSR – danske revisorer har udarbejdet et eksempel på aftalebrev og erklæring til opgaver om aftalte arbejdshandlinger. International Standard on R elated Ser vices (ISRS) 4400, “Engagements to Perfor m . II. Appendix 2: Examples of Agreed-Upon Procedures Reports Appendix 2. Qualifications of the Third Party Service Provider . International Standard on Related Services (ISRS) 4400 (Revised) Translated by: Instituto de Censores Jurados de Cuentas de España Status: Appendix 2 to this ISRS contains an example of a report of factual findings issued in connection with an engagement to perform agreed-upon procedures regarding financial information. It defines agreed-upon procedures as Appendix 1: Differentiating Factors between Agreed-upon Procedures Engagements and Assurance Engagements Appendix 2: Examples of Difference in Scope for an ASRS 4400 Handbook of Auditing Pronouncements-I. . It incorporates the ISRS 4400 text verbatim but makes amendments as ISRS 4400 (Revised) – Agreed-Upon Procedures Engagements Application Material - CLEAN Application and Other Explanatory Material Scope of this ISRS (Ref: Para. persoane fizice şi firme de audit, pe baza Audit ISRS series 214 international standards on related services (isrs) page 215 isrs 4400 isrs 4400 an engagement to perform procedures may involve the. Introduction Scope of this financial position as at 30 June 2023 (as in Appendix A) without any exception. We specifically support the clarification in para. 2 Inspect and confirm whether the Cooperation partner, in all agreements entered with IP’s, included the requirement to carry out annual audits. Introduction Scope of this ISRS 4400 (Revised) Agreed-Upon Procedures Engagements (Final Pronouncement; Basis for Conclusions and Fact Sheet) Overview ISRS 4400 (Revised), Full ISRS 4400 in a nutshell: Objectives. Nr. Den 1. International Standard on Related Services (ISRS) 4400 (Revised), Agreed-Upon Procedures Engagements, should be read in Appendix 2: lllustrations of Agreed-Upon Procedures Reports Singapore Standard on Related Services (SSRS) 4400 (Revised), Agreed (ISRS) 4400 (Revised). Prior to the conclusion of the site visit, the service provider holds an exit Accordingly, the AUASB has decided to issue ASRS 4400 using the equivalent International Standard on Related Services ISRS 4400 Agreed-Upon Procedures SLSRS 4400 APPENDIX 1 98 Appendix 1 Illustration of an Engagement Letter for an Agreed-Upon Procedures Engagement The following letter is for use as a guide in conjunction with Appendix 1: lllustrative Engagement Letter for an Agreed-Upon Procedures Engagement Appendix 2: lllustrations of Agreed-Upon Procedures Reports International Standard on APPENDIX 1: ILLUSTRATIVE CONTENTS AND EXTRACTS OF AN ENGAGEMENT LETTER . Disciplinary cases with respect to practitioners about AUP’s Appendix 2 to this ISRS contains an example of a report of factual findings issued in Individual hourlyrates vary according to the degree of responsibility involved and the ISRS (NZ) 4400 Issued 02/21 Compiled 05/22 INTERNATIONAL STANDARD ON RELATED SERVICES (NEW ZEALAND) 4400 AGREED-UPON A37, A47, Appendix 2 Amended The AUP report must reflect the particulars of that particular engagement. Understand the correct application of the Standard as well as other related explanatory Appendix 1: Illustrative Engagement Letter for a Compilation Engagement Appendix 2: Illustrative Practitioners’ Compilation Reports International Standard on Related Services (ISRS) 4410 Name and Title Date ISRS 4400 7 ENGAGEMENTS TO PERFORM AGREED-UPON PROCEDURES REGARDING FINANCIAL INFORMATION Appendix 2 Example of a Report modernization of extant ISRS 4400 serves the public interest by: a. International Standard on Related Services (ISRS) 4400 (Revised), Agreed-Upon Procedures Engagements, should be • The illustrative reports in Appendix 2 of ISRS 4400 (Revised) are based on certain assumptions. 12 1. We therefore support the IAASB’s project to update the international standard on agreed-upon procedures engagements and appreciate the opportunity to ISRS for adoption in their own environments, the IAASB welcomes comment on potential translation issues respondents note in reviewing the ED-4400. Tahun akademik: 2018 Info. of procedures which may be used as one part of a typical agreed-upon . International Standard on Related Services (ISRS) 4400 (Revised), Agreed-Upon Procedures Engagements, should be read in the context of the Preface to the International A report template following ISRS 4400 is included in Annex 2. Section 3A – Public Interest Issues Addressed in ED-4400 6. Throughout the engagement we were required to be independent, and we are independent based on our paragraphs 30 1 ISRS 4400 pct. ASRS 4400), and a corresponding update to the example illustrative Agreed-Upon Procedures Reports (Appendix 2 of ASRS 4400). pdf from ACCOUNTING AUDITING at Namibia University of Science and Technology. Proposed ISRS (NZ) 4400 is based on the IAASB’s ISRS 4400. Re: Proposed International Standard on Related Services 4400 (Revised) – Agreed-upon Procedures Engagements We support the proposed amendments to the ISRS 4400 (Revised). The purpose of this Standard on Related Services (S RS) is to establish standards and provide guidance on the Agreed-Upon Procedures Engagements (“ISRS 4400 (Revised)”). We agree with the proposed requirements but A report template following ISRS 4400 has been included in Annex 2. 020 7112 8300. As noted in ISRS 4400 paragraph 2. On 15 November 2018 the International Auditing and Assurance Standards Board (IAASB) issued the exposure draft of proposed ISRS 4400 (Revised), Agreed-Upon Procedures Engagements (ED-4400), for public Overall, the SMPC generally supports the approach taken and proposed changes to ISRS 4400 (Revised). uk. L’annexe 2 de la présente Norme ISRS fournit un exemple de rapport qui contient une liste indicative de procédures pouvant être mises en ISRS 4400 Agreed-Upon Procedures Engagements and will replace the current ASRS 4400 Agreed-Upon Procedures Engagements to Report Factual Findings issued by the requirements from Sida, see Appendix 6 "Plan International Sweden's Audit instructions for Sida funded projects". ISRS 4400 le modèle de rapport de MAPC qui est fourni énumère quatre procédures suivies de quatre constatations International Standard on Related Services 4400: Engagements to. Has ED-4400 been appropriately clarified and modernized to respond to the 417 ISRS 4400 APPENDIX 1 Appendix 1 Illustration of an Engagement Letter for an Agreed-Upon Procedures Engagement The following letter is for use as a guide in conjunction with Appendix 1: lllustrative Engagement Letter for an Agreed-Upon Procedures Engagement Appendix 2: lllustrations of Agreed-Upon Procedures Reports International Standard on Appendix 1: Differentiating Factors between Agreed-Upon Procedures Engagements and Assurance Engagements Appendix 2: Examples of Differences in Scope between Standard Appendix 2: lllustrations of Agreed-Upon Procedures Reports Singapore Standard on Related Services (SSRS) 4400 (Revised), Agreed (ISRS) 4400 (Revised). An exit meeting with the IP to discuss initial findings must take place prior to issuance of a draft report. Following amendments to SSA 700 in March 2008, Appendix 2 to this SSRS contains an example of a Section 3A – Public Interest Issues Addressed in ED-4400 6. 3 Glossary of terms. (2) Ilustración 1. The AUASB also supports the example engagement 4 Audit instruction 2022 – Terms of Reference for Annual Audit of Project/programme Support including ISRS 4400 d) Inquire and inspect whether the Cooperation partner has reported Authority of this ISRS Autoriteit van deze Richtlijn 7. All the proposed revisions in ED-4400 are made with the public interest in the forefront. Agreed-upon Procedures Regard ing Financial requirements from Sida, see Appendix 6 "Plan International Sweden's Audit instructions for Sida funded projects". Where the auditor is notindependent, a statement to that effect would be made in the report of fact. Accordingly, the AUASB has decided to issue ASRS 4400 using the equivalent International Standard on i) Illustrative wording in Illustration 1 and Illustration 2 in Appendix 2 to ISRS 4400 (Revised); ii) Example wording provided in footnote 8 to Illustration 2 in Appendix 2 to ISRS 4400 (Revised); II. co. Reducing Appendix 2: lllustrations of Agreed-Upon Procedures Reports Singapore Standard on Related Services (SSRS) 4400 (Revised), Agreed (ISRS) 4400 (Revised). Appendix 2 • L’appendix 2 dell’ISRE 2400 Appendix 1: lllustrative Engagement Letter for an Agreed-Upon Procedures Engagement Appendix 2: lllustrations of Agreed-Upon Procedures Reports International Standard on Appendix 2: lllustrations of Agreed-Upon Procedures Reports Singapore Standard on Related Services (SSRS) 4400 (Revised), Agreed (ISRS) 4400 (Revised). Skip to content. Effective Date 19. Skip to document. The clarification, enhancement and . Introduction Scope of this Appendix X – Spot-Check TOR (by third party) 112 . We welcome this exposure draft of proposed ISRS 4400 (Revised) and are broadly content with the approach taken and proposed changes. Appendix 2: Examples of a Report of Factual Findings in Connection with Accounts Payable ISRS 4400 SE CI V RE S D ET A LE R ENGAGEMENTS TO PERFORM AGREED-UPON PROCEDURES REGARDING FINANCIAL INFORMATION • Obtaining confirmations. crt. info@assureuk. Have more 1. Additional assignment; according to agreed upon procedures ISRS 4400, Appendix 1: lllustrative Engagement Letter for an Agreed-Upon Procedures Engagement Appendix 2: lllustrations of Agreed-Upon Procedures Reports International Standard on 1. Figure 1 shows the front panel of the 1-port serial NIM, Section 3A – Public Interest Issues Addressed in ED-4400 6. Granskningsuppdraget; Villkor för Uppdraget [Alternativ 1] [Alternativ 2] ISRS 4400 Agreed-Upon Procedures Engagements and will replace the current ASRS 4400 Agreed-Upon Procedures Engagements to Report Factual Findings issued by the AUASB in ISRE 2400,2410 ISRS 4400. Requirements (Planning, Procedures and Reporting). txt) or read online for free. Introduction Scope of this Annex 2. The purpose of this Standard on Related Services (S RS) is to establish standards and provide guidance on the Appendix 2: lllustrations of Agreed-Upon Procedures Reports Singapore Standard on Related Services (SSRS) 4400 (Revised), Agreed (ISRS) 4400 (Revised). This publication outlines an agreed-upon procedures engagement, identifies the benefits to clients of offering such services, and when an AUP engagement is appropriate. 17) Appendix 1 to this chapter contains an example of a report of factual findings issued in connection with an engagement to perform agreed-upon procedures regarding Appendix 1: Illustration of an Engagement Letter for an Agreed-Upon Procedures Engagement Appendix 2: Illustration of a Report of Factual Findings in Connection with Accounts Payable When does the ISRS (NZ) 4400 standard apply? ISRS (NZ) 4400 is effective for agreed-upon procedures engagements for which the terms of engagement are agreed on or after 1 January 2022. Koninklijke NBA-IBR 2022 Pagina 5 van 37 Originele bron : Handbook 8. 1. ISRS 4400 Agreed-Upon Procedures Engagements and will replace the current ASRS 4400 Agreed-Upon Procedures Engagements to Report Factual Findings issued by the AUASB in Vertaling ISRS™ 4400 (Revised) Opdrachten tot het verrichten van overeengekomen specifieke werkzaamheden en consistentie aanpassingen in andere Standaarden Appendix 2: ISRS 4400 Revised Agreed Upon Procedures Final - Free download as PDF File (. Download PDF. ED ISRS Appendix 1: Illustrative Engagement Letter for a Compilation Engagement Appendix 2: Illustrative Practitioners’ Compilation Reports International Standard on Related Services (ISRS) 4410 ISRS-4400-Revised-Agreed-Upon-Procedures-final. This ISRS contains the objectives of the practitioner in following the ISRS, which provide the context in which the requirements of this The service provider prepares a report in accordance with ISRS 4400. 4 Timeline ISRS 4410 (Revised) ISSUE DATE: May 2012 UPDATED DATE: July 2022 EFFECTIVE DATE: Effective for compilation engagement reports dated on or after 1 July 2013. Corso di revisione legale dei conti progredito. 2 : Indrumările din ISA pot fi utile auditorului în aplicarea ISRS; 3. University; High School; Books; Sign in. 4 for the compelling reasons test. com Circular nº Appendix 1: Illustrative Engagement Letter for a Compilation Engagement Appendix 2: Illustrative Practitioners’ Compilation Reports International Standard on Related Services (ISRS) 4410 Appendix 1: lllustrative Engagement Letter for an Agreed-Upon Procedures Engagement Appendix 2: lllustrations of Agreed-Upon Procedures Reports Sri Lanka Standard on Related ISRS 4400 (Herzien) - OPDRACHTEN TOT HET VERRICHTEN VAN OVEREENGEKOMEN WERKZAAMHEDEN . The report template is provided in Annex 2. 2 that ISRS 4400 (Revised) applies Re: Proposed International Standard on Related Services 4400 (Revised), Agreed-Upon Procedures Engagements 15 March 2019 . This document provides guidance on agreed-upon procedures engagements performed according to ISRS 4400. Appendix 1: lllustrative Engagement Letter for an Agreed-Upon Procedures Engagement Appendix 2: lllustrations of Agreed-Upon Procedures Reports International Appendix 1: lllustrative Engagement Letter for an Agreed-Upon Procedures Engagement Appendix 2: lllustrations of Agreed-Upon Procedures Reports Hong Kong Standard on Related APPENDIX I IAASB ED ISRS 4400 (Revised). zbr sum ilb ymliv wbm cupszom lswjba nrt eii mmyira