Agreed-Upon Procedures for
Targeted Assurance and Transparency
Effective businesses aren’t just built on revenue—they’re built on control, transparency, and informed decision-making. MBB Auditing helps you achieve this through tailored internal audit services that identify risks, optimize processes, and safeguard your organization’s long-term growth.
What are Agreed-upon Procedures?
Agreed-Upon Procedures (AUP) are targeted assurance engagements where specific procedures are agreed in advance between the client, the auditor, and—where applicable—relevant third parties. Unlike audits or reviews, an AUP engagement does not provide an audit opinion or assurance conclusion.
AUP engagements are particularly useful when stakeholders require independent verification of specific financial, operational, or compliance-related information without the scope, time, or cost of a full audit.
At MBB Auditing, our Agreed-Upon Procedures services are tailored to address your precise business requirements, ensuring transparency, reliability, and confidence for management, investors, regulators, or business partners.
What Our Agreed-Upon Procedures Services Cover
At MBB Auditing, our team of qualified auditors and chartered accountants in Dubai delivers comprehensive Agreed-Upon Procedures (AUP) services designed to address your specific business and stakeholder requirements. Each engagement is carefully structured to ensure clarity, accuracy, and independent verification of agreed financial or operational information.
Customized Procedures That Meet Stakeholder Expectations
We design and execute agreed procedures aligned with the specific requirements of management, investors, lenders, and regulatory authorities.
Independent Verification You Can Rely On
Our auditors independently verify selected financial, operational, and compliance information to ensure accuracy and transparency.
Clear Identification of Control and Process Gaps
We identify weaknesses in controls and processes, providing practical insights to support stronger operations and governance.
Regulatory and Standards Compliance Assurance
Our procedures assess compliance with applicable regulations and relevant industry standards, supporting confident decision-making.
Benefits of Agreed-Upon Procedures Services to MBB Auditing
At MBB Auditing, our AUP engagements are designed to meet stakeholder expectations while enhancing transparency and credibility. Through clearly defined procedures, we help identify control gaps, errors, and inefficiencies, supporting stronger governance and informed decision-making.
Strengthen Stakeholder Confidence
Independent verification enhances credibility with investors, banks, regulators, and key business partners.
Improve Internal Controls and Governance
Our procedures help strengthen control frameworks, governance structures, and operational transparency.
Detect Errors and Operational Inefficiencies
We identify irregularities, weaknesses, and process gaps, supported by practical improvement recommendations.
Demonstrate Regulatory and Contractual Compliance
Our AUP engagements support compliance with regulatory, contractual, and reporting obligations through factual verification.
Why Choose MBB Auditing for Agreed Upon Procedures Services
We design Agreed-Upon Procedures based on your specific objectives and stakeholder requirements, ensuring the scope is precise, relevant, and cost-effective.
Our team of qualified auditors and chartered accountants brings deep technical expertise and practical industry knowledge to every AUP engagement.
All AUP engagements are conducted in line with applicable IAASB and International Standards, ensuring accuracy, independence, and reliability of reported findings.
We provide well-structured reports that present factual findings without ambiguity, enabling stakeholders to make informed decisions with confidence.
With extensive experience across UAE mainland and free zones, we help businesses meet regulatory, contractual, and compliance requirements efficiently.
We support clients across sectors including real estate, trading, manufacturing, and financial services, delivering insights aligned with industry-specific risks.
Risk Management Programs
Organizational Structure
Asset Custodianship & Safeguarding
Data Collection & Reporting Systems
Your Audit & Assurance Questions, Answered
Agreed-Upon Procedures are assurance engagements where specific procedures are agreed in advance between the client, the auditor, and relevant stakeholders. The auditor performs these procedures and reports factual findings without providing an audit opinion or assurance conclusion.
Unlike an audit, an AUP engagement does not provide reasonable assurance or an audit opinion. The scope is limited to predefined procedures, and the report presents only factual results, allowing users to draw their own conclusions.
AUP engagements are commonly requested by banks, investors, regulators, shareholders, and management for specific verifications such as account balances, transaction testing, compliance checks, or due diligence reviews.
AUP is suitable when stakeholders require independent verification of specific information rather than a comprehensive audit. It is often used when time, cost, or scope constraints make a full audit unnecessary.
AUP engagements may cover financial data, operational processes, internal controls, regulatory compliance, contractual obligations, or specific transactions, based on agreed objectives.
No. AUP engagements do not provide assurance or opinions. The auditor reports factual findings only, and responsibility for interpreting the results lies with the users of the report.
AUP engagements are conducted in accordance with applicable International Standards issued by the IAASB, ensuring consistency, objectivity, and professional integrity.
MBB Auditing works closely with clients to define clear procedures aligned with stakeholder needs, executes them independently, and delivers concise, transparent reports with factual findings.
Strengthen Your Business with Agreed-Upon Procedures
Targeted verification and transparency are essential when stakeholders require specific, reliable information. MBB Auditing offers professional Agreed-Upon Procedures services designed to independently verify defined financial, operational, or compliance matters in line with stakeholder expectations.
Our experienced auditors perform clearly agreed procedures and report factual findings without opinion, enabling management, investors, lenders, and regulators to make informed decisions with confidence—while you remain focused on managing and growing your business.
Partner with MBB Auditing to schedule a consultation and ensure your Agreed-Upon Procedures engagement is executed with precision, objectivity, and complete professional integrity.
