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.

assurance professionals

Andrew Glenn 3

Andrew Glenn

Partner, Assurance Chair

View Profile »

Bill Curtis 5

Bill Curtis

Partner In Charge - Birmingham

View Profile »

Chris Anderson 11

Chris Anderson

Partner In Charge - North AL

View Profile »

Frank A. Slotin 25

Frank A. Slotin

Partner In Charge - Savannah

View Profile »

Jon Schultz 33

Jon Schultz

Partner, Education Practice Leader

View Profile »

linda corty mauldin & jenkins

Linda Corty

Partner In Charge - Macon

View Profile »

Mauldin & Jenkins ron marshall

Ron Marshall

Partner, Tax Chair

View Profile »

Ross Cannon 53

Ross Cannon

Partner, Healthcare Practice Leader

View Profile »

Ryan Inlow 55

Ryan Inlow

Partner In Charge - Albany

View Profile »

Tim Lyons 61

Tim Lyons

Partner In Charge - Columbia & Raleigh

View Profile »