A specified procedures engagement does not require the accumulation of sufficient appropriate evidence to support an opinion.

Question

Quizplus · Accepted Answer

In a specified procedures engagement, the practitioner performs the procedures agreed upon with the client and reports the findings without expressing an opinion or assurance on the findings. The responsibility for the sufficiency of the procedures rests with the parties who agreed to the procedures, not the practitioner.

A Specified Procedures Engagement Does Not Require the Accumulation of Sufficient