PURPOSE AND SCOPE
The primary objective of an AUP engagement is to provide transparent, objective, and independent findings on specific matters of interest. These engagements are highly customizable to meet the unique needs of the requesting party (e.g., management, regulators, lenders, or investors).
COMMON AREAS
Verification of cash balances
Review of specific revenue or expense items
Confirmation of accounts receivable or payable
Grant or subsidy reporting
Regulatory compliance checks
Internal control walkthroughs or testing
Due diligence procedures in mergers and acquisitions
KEY CHARACTERISTIC
No Opinion or Conclusion
Auditor does not express an opinion or assurance, only reports factual findings based on agreed steps.
Specific & Targeted
The procedures are strictly limited to what has been agreed upon with the engaging party.
Use by Intended Users Only
The report is intended only for those who agreed upon the procedures.
BENEFITS
Flexibility in scope and focus
Cost-effective alternative to a full audit
Greater transparency in specific financial or operational areas
Useful for litigation support, dispute resolution, or internal inquiries
Standar Jasa Terkait (SJT) 4400
issued by the Indonesian Institute of Certified Public Accountants.