An Agreed-Upon Procedures Engagement Is One in Which

question 21

Multiple Choice

An agreed-upon procedures engagement is one in which

• A) the CPA and management agree that procedures will be applied to all accounts and circumstances.
• B) the CPA and management agree that procedures will not be applied to all accounts and circumstances.
• C) the CPA, the responsible party making the assertions, and the specific persons who are the intended users of the CPA's report agree to all the procedures the CPA will perform.
• D) the CPA, the responsible party making the assertions, and the specific persons who are the intended users of the CPA's report agree that the CPA will apply his judgment to determine the procedures to be performed.

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