Agreed-Upon Procedures.
Specific checks. Clear findings.
When a full audit is not the requirement, define the checks that matter. Agreed-upon procedures for selected financial or operational information, with factual findings clearly reported.
Founder’s experience
Free zones served
Core service disciplines
Based. UAE focused.
UAE business landscape · Illustrative photograph
Agree the procedures.
Understand the findings.
A shareholder, funder or contractual counterparty may need selected information checked rather than a financial-statement audit. An agreed-upon procedures engagement starts with precise procedures and a shared understanding of their purpose.
We discuss the subject matter, intended users, records and procedures before accepting the engagement. The report describes the procedures performed and related findings; users assess those findings and draw their own conclusions.
A clear scope.
Purpose behind every step.
Purpose & users
Establish who needs the report, the information involved and the decision it supports.
Procedures agreed in writing
Define objective checks with enough detail to make the work and expected findings understandable.
Records & coverage
Agree the period, population, selected items and evidence required for each procedure.
Specified checks
Perform the agreed comparisons, recalculations or other procedures within scope.
Factual findings
Record the results of each procedure, including exceptions and information limitations.
Report & permitted use
Issue the agreed report with the purpose, procedures and relevant use considerations explained.
Useful findings.
Clear reporting.
Procedures you can understand
A defined engagement that sets out what will be checked and how findings will be described.
Findings linked to each check
Factual results organised against the procedures actually performed.
Clear reporting boundaries
The report distinguishes agreed checks from an audit opinion or assurance conclusion.
An agreed-upon procedures engagement provides neither an audit opinion nor an assurance conclusion. The appropriateness of the procedures for the intended purpose is acknowledged when agreeing the engagement.
Bring the requirement.
We’ll map the records.
The recipient’s request, proposed procedures, relevant contracts, the information to be checked and supporting records. Share any required report template before the engagement is agreed.
Before work begins
We clarify the reporting purpose, scope and intended users.
Fees and timing depend on complexity, record readiness, access and the work agreed.
Any independence, eligibility or appointment requirements are considered before acceptance.
Maria Romero
Audit engagement · Published Google review excerpt
Founder & CEO · Capital Plus Auditing of Accounts
A Dubai-based firm.
A personal approach.
Capital Plus Auditing of Accounts supports mainland, free-zone and offshore businesses from Business Bay, Dubai. For your audit, that means a conversation about your reporting requirements, a defined engagement and a team you can speak to throughout the work.
01 / A defined audit scope
Know the reporting purpose, period and deliverables before the engagement starts.
02 / The detail explained
Discuss outstanding evidence and relevant findings in practical terms.
03 / Local jurisdiction context
Assess the reporting request and auditor eligibility for your company.
Specific questions.
Straightforward answers.
Is an AUP engagement an audit?
No. Although it is sometimes called an AUP audit, it reports procedures and factual findings without providing an audit opinion or assurance conclusion.
Can the procedures cover non-financial information?
Yes, subject to the subject matter, evidence and procedures being appropriate and the engagement being accepted. The precise checks are agreed in writing.
Can you use a counterparty’s proposed procedures?
Send them for review. We discuss clarity, feasibility, access and intended use before confirming the work.
How do we get started?
Tell us the service required, company jurisdiction, reporting period and deadline. Our team will discuss the scope and the information needed before an engagement is agreed.
Tell us what you need.
Let’s plan the next step.
Tell us the service you need, where your company is registered and any deadline you are working towards. Our team will discuss your requirements and explain the proposed scope before you decide how to proceed.
ParkLane Tower, Business Bay
Office 605, ParkLane Tower
Business Bay, Dubai, UAE
Audit & Assurance enquiry.
Share your requirement and deadline. We’ll be in touch.