Which of the following is least likely to be included in an agreed-upon procedures attestation engagement report? A)The specified party takes responsibility for the sufficiency of procedures. B)Use of the report is restricted. C)Limited assurance on the information presented. D)A summary of procedures performed.

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In an agreed-upon procedures attestation engagement, the practitioner performs specific procedures agreed upon by the parties involved and reports on the factual findings. Unlike a review or audit, there is no expression of assurance, including limited assurance, on the information presented. The report typically includes a statement that the specified party is responsible for the sufficiency of the procedures (A), a restriction on the use of the report (B), and a summary of the procedures performed (D).

Which of the Following Is least Likely to Be Included