A report on agreed-upon procedures issued by accountants provides a form of attestation assurance.

Question

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A report on agreed-upon procedures issued by accountants does provide a form of attestation assurance. This type of report presents factual findings based on specific agreed-upon procedures and is not intended to provide an opinion or assurance on the information presented. However, it does provide assurance that the procedures identified in the report were carried out appropriately.

A Report on Agreed-Upon Procedures Issued by Accountants Provides a Form