AGREED UPON PROCEDURES.

• Position: Auditing Standards Board - Brief Article

The Auditing Standards Board has withdrawn SAS No. 75, Engagements to Apply Agreed-Upon Procedures to Specified Element, Accounts, or Items of a Financial Statement. All agreed upon procedures engagements are now performed under the attestation standards. The effective date is when subject matter or assertion is as of or for a period ending on or after June 1, 2001, with earlier...