Agreed Upon Procedures
When you need an auditor to provide a strictly factual review—without opinion or certification—so that the end user can have an unbiased appraisal and draw their own conclusions, GBH can help.
Our professionals will perform specific tests and procedures such as analysis of key operating metrics, quality of earnings analysis, inspection of internal control systems, review of contracts and assessment of clerical accuracy checks.
An example of an agreed-upon procedures engagement could be when a corporation acquiring another business entity desires procedures related to specific financial aspects of the entity it’s considering buying. These procedures would strictly report factual information, allowing the organization to draw their own conclusions—free from any assumptions or implications from the auditor, as the auditor is entirely objective.
We also perform financial due diligence services.