Which of the following procedures is an appropriate agreed-upon procedure?
A) Evaluating the competency or objectivity of another party.
B) Performing of mathematical computations.
C) Obtaining an understanding about a particular subject.
D) Reading the work performed by others solely to describe their findings.

Question

Quizplus · Accepted Answer

Performing mathematical computations is a clear and objective procedure that can be agreed upon and performed by the auditor. The other procedures listed (evaluating competency or objectivity, obtaining understanding, reading the work of others solely to describe findings) may not be as clearly defined or objective.

Which of the Following Procedures Is an Appropriate Agreed-Upon Procedure