Attestation & Agreed-Upon Procedures

Mauldin & Jenkins’ knowledgeable partners and staff are valuable resources to help you and/or your business navigate the complex attestation and agreed-upon procedure engagements. M&J helps our clients understand the importance of assistance in making vital business decisions for their companies.

Attestation Breakdown

Attestation describes a certification process used to confirm the authenticity of certain documents. 

Attestation essentially takes all the data and information that has been gathered and checks its validity based upon agreed-upon procedure engagements. An organization can also request attestation to be performed regarding compliance procedures, reviews on internal control functions, and reporting on financial forecasts, projections or pro forma data.

Unlike a traditional audit, attestation is used to evaluate and review the accuracy of data in regards to a specific purpose, control or system.

Agreed-Upon Procedures (AUP)

AUP is a standard that a company or client outlines when it hires an external party to perform an audit on a specific test or business process.  AUP engagements are a special type of attest service that differs significantly from consulting services in purpose and reporting and performance requirements.  This results in a written report that is typically intended to add credibility to an assertion of the responsible party, usually management, to benefit a third-party user.

Unlike a traditional audit, AUP engagements are designed to meet the risks identified by specific parties.

Our reports are detailed accounts of the exact procedures we performed and the specific results of those procedures.

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Bill Curtis

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Chuck Statler

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Ryan Inlow

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