美国CPA考试考点解析：执行商定程序的条件

为了帮助参加2014年美国cpa考试的学员巩固知识，提高备考效果，正保会计网校特为大家整理了美国cpa考试考点解析，帮助广大考生一起学习一起进步。

Conditions of agree-upon procedures engagements

执行商定程序的条件

a.Independence of practitioner

b.Agreement of parties

c.Measurability and consistency

d.Sufficiency of procedures

e.Use of report is restricted to specified parties

f.Responsibility for subject matter

g.Engagements to perform agreed-upon procedures on prospective financial statements

Instructor’s tips

Agreed-upon procedures may be performed on designated subject matter of a wide variety of assertions as a result of a need of specific parties.Attestation standards apply to all agreed-upon procedures engagements.