International Standard on Related Services (ISRS) 4400 (Revised)
IAASB
Apr 03, 2020 | Handbooks, Standards, and Pronouncements
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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 increased accountability around funding and grants. A broad range of stakeholders, such as regulators, funding bodies and creditors, use agreed-upon procedures reports for a variety of reasons. The revised requirements and application material promote consistency in the performance of agreed-upon procedures engagements, and include enhancement relating to, among other matters, the exercise of professional judgement, compliance with independence requirements, engagement acceptance and continuance considerations, using the work of a practitioner’s expert, and greater clarity and transparency in the agreed-upon procedures report.
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Related Resources
- 2018 Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements
- Conforming Amendments to the IAASB International Standards as a Result of the Revised IESBA Code
- Conforming and Consequential Amendments to the IAASB’s Other Standards as a Result of the New and Revised Quality Management Standards
- ISA 315 (Revised 2019): Identifying and Assessing the Risks of Material Misstatement
- International Standard on Auditing 220 (Revised), Quality Management for an Audit of Financial Statements
