Which of the following procedures is an inappropriate agreed-upon procedure?
A) Comparison of documents, schedules, or analyses.
B) Performance of mathematical computations.
C) Confirmation of specific information with third parties.
D) Evaluation of the competency or objectivity of another party.

Question

Quizplus · Accepted Answer

Evaluating the competency or objectivity of another party is not a procedure that can be performed as an agreed-upon procedure as it requires professional judgment and evaluation, which is beyond the scope of agreed-upon procedures. The other choices listed are all appropriate procedures for agreed-upon procedures engagements.

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