Agreed-Upon Procedures (AUP)

Agreed-Upon Procedures (AUP) is an assurance-related service in which a Public Accountant performs specific procedures agreed upon by the accountant, the client, and other relevant parties. Unlike an audit or review, an AUP engagement does not provide an opinion or conclusion. Instead, it presents factual findings based on the procedures agreed upon in advance.

KAP Dian Utami & Partners performs AUP engagements in accordance with the Indonesian Public Accountant Professional Standards (SPAP) for various purposes, including verification of specific transactions, examination of grant funds, budget utilization, contractual compliance, and other specific requirements.

Key Benefits

Focuses the examination on specific areas based on your needs.
Provides objective and fact-based findings.
Supports regulatory or third-party requirements.
Offers flexibility based on the agreed scope of procedures.
Helps verify and evaluate specific transactions or activities.

All Services

Need an Examination for a Specific Purpose?

KAP Dian Utami is ready to perform tailored examination procedures based on your specific needs to provide objective, factual, and accountable findings.

Frequently Asked Questions

Quick answers about the scope, procedures, required documents, timeline, and deliverables of Agreed-Upon Procedures (AUP) services with KAP Dian Utami.

Who can use AUP services?

This service is ideal for companies, investors, funding institutions, or other third parties that require independent verification of specific accounts, transactions, or operational areas—such as cash, inventory, or the use of grant funds—without the need for a full financial statement audit.

What areas or accounts are commonly examined in an AUP engagement?

The scope of an AUP engagement is highly flexible and tailored to your specific needs. Common areas include physical inventory verification (stock opname), testing of cash and bank balances, verification of accounts receivable and payable, review of selected operating expenses, and evaluation of the use of investment or grant funds.

Who determines the procedures to be performed in an AUP engagement?

The procedures are designed and agreed upon jointly by your organization, KAP Dian Utami & Partners, and any relevant third parties, such as investors or banks. Our team will also provide technical input to help ensure that the selected procedures are appropriate and aligned with the intended objectives.

What is the final deliverable of an AUP engagement?

You will receive a Report of Factual Findings. This report provides details of the procedures performed along with the resulting factual findings, presented clearly, objectively, and based on the work carried out during the engagement.

Can an AUP Report of Factual Findings be accepted by investors or banks?

Yes. AUP reports are commonly used to meet the needs of investors, banks, or prospective business partners that require independent verification of specific accounts or transactions, provided that the criteria and procedures have been agreed upon by the relevant parties from the outset.

Why is AUP considered more time- and cost-efficient than a full audit?

Because an AUP engagement does not involve a comprehensive examination of the entire financial statements. Instead, it focuses only on specific procedures and sampling agreed upon in advance within a targeted scope. This typically results in a shorter fieldwork period and more efficient use of resources.

KAP Dian Utami