The purpose of an Agreed-Upon Procedures (AUP) engagement is for the auditor to perform specific audit procedures that have been mutually agreed upon by the auditor, the entity, and any relevant third party, and to present a report of factual findings based on the results of those procedures.

In this type of engagement, the consultant (or auditor) provides a report outlining the factual results identified during the execution of the agreed procedures, without expressing any assurance or opinion.

Instead of offering conclusions or evaluations, the report includes detailed information about the procedures performed and the facts identified. This allows the users of the report to make their own assessments and draw appropriate conclusions based on the presented evidence.