Targeted Scope
TARGETED PROCEDURES • SINGAPORE
Agreed-Upon Procedures (AUP) Services in Singapore
Targeted procedures over specific financial information, transactions or compliance matters — with factual findings reported on the procedures agreed for the engagement.
Singapore Companies
Factual Findings
Flexible Engagement
SMEs & Growth Businesses
Independent & professional
Audit and assurance work with a clear engagement scope.
SME-friendly approach
Practical communication with management and finance teams.
Singapore-focused
Services designed around local business and reporting needs.
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Precise
Focus the work on the balances, transactions or requirements that matter to the intended users.
Overview
​When you need specific facts, not a full audit.
​An agreed-upon procedures engagement focuses on procedures specified and agreed for a particular purpose. The practitioner reports factual findings from those procedures rather than providing an audit opinion or assurance conclusion.
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Flexible
Procedures can be designed around a defined business, contractual or reporting need.
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Transparent
Users receive factual findings from the agreed procedures rather than a broad audit opinion.
Need a fee proposal?
Send us your latest accounts and a short description of your requirement. We’ll review the scope and advise the next step.
A structured engagement from scope confirmation to completion.
01
Clarify the intended users, purpose and specific subject matter.
02
Document the exact procedures to be performed and engagement terms.
03
Carry out the agreed procedures over the relevant records or information.
04
Issue a report describing the procedures performed and factual findings.
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Prepare efficiently
Tip:Â Well-organised accounting records and complete supporting schedules can reduce follow-up questions and help the engagement progress more smoothly.
The exact list depends on the engagement. These are common starting documents that help us understand the scope and prepare our request list.
✔  Scope / reporting requirement
✔  Relevant contracts or agreements
✔  Accounting records
✔  Transaction listings
✔  Supporting invoices and payments
✔  Inventory or receivable schedules
✔  Third-party statements, where relevant
Other evidence relevant to the agreed procedures
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