Course details

    1. Presentation

    2. Recording

About this course

  • $136.00
  • 1.5 CPD hours
  • January 30, 2024

Course description

Agreed-upon procedures engagements are a good tool to meet your client’s needs. There are times when an assurance engagement does not meet the requirements of the users' needs or does not make sense in the circumstances. An agreed-upon procedures engagement can be performed on both financial and non-financial subject matters.

This course will help practitioners to understand unique aspects of an agreed-upon procedures engagement including determining procedures that are objective and not subject to interpretation. Unlike an assurance engagement where the practitioner determines the appropriate procedures, the engaging party and the practitioner determine the procedures which result in factual findings. This session walks through real-life examples of agreed-upon procedures to help better meet the needs of clients.

Through illustrative examples, guidance on practical application and exploration of the standard, you will strengthen your ability to develop agreed-upon procedures and report findings and exceptions.

Learning objectives

By the end of the session participants will be able to:
  • Appreciate the requirements of CSRS 4400
  • Understand client acceptance or continuance matters including independence considerations
  • Establish appropriate terminology for procedures to be performed
  • Determine when the use of an expert may be required
  • Understand the requirements of the engagement letter
  • Report findings and understand how exceptions are identified
  • Prepare the AUP report

    • Instructor(s)

    Kirsten Albo

    FCPA, FCA, ICD.D, President of ASK KSA Consulting Inc.

    Kirsten has over 30 years of experience in public practice and uses her knowledge and expertise to provide practical solutions to help firms meet the requirements of being in public practice.

    Kirsten gained her experience in public practice as an assurance partner at PricewaterhouseCoopers LLP. She was the partner on many public and private companies operating in a variety of industries. Her clients included Air Canada, Northwest Company and Winpak. Kirsten has a strong technical background and the ability to deal with complex matters. It is this experience she now brings to her clients.

    She has in-depth technical knowledge as she has faced extensive assurance and accounting issues. There are very few issues she has not encountered. And, having been subject to many internal and external file inspections she knows the challenges SMPs can encounter and appreciates where they can save time without sacrificing quality. When resolving issues, Kirsten is known for her practical approach and ability to provide useful advice. She is a good sounding board and helps practitioners address risk and make practical business decisions.