Chapter 1 The role of Public Accountants in American Economy
Agreed-upon procedures engagement (3) An attest engagement in which the CPAs
agree to perform procedures for a specified party and issue a report that is restricted to
use by that party.
Analytical procedures (203) Tests that involve comparisons of financial data for the
current year to that of prior years, budgets, nonfinancial data, or industry averages.
From a planning standpoint, analytical pro