Agreed-upon procedure

An agreed-upon procedure is a related auditing service, which is delivered according to the related services standards established in the Authorised Public Accountants Act.

The legitimacy of transactions is audited as agreed with the aim of expressing an opinion on the object and objective of agreed-upon operations, procedures performed, observations, errors detected and exceptions so that the users of an auditor’s opinion are able to make decisions based on them.

In this case, the procedures of auditing specific financial information and the areas of accounting are agreed upon with the auditor.