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11-03-2004, 09:09 PM
True Blue
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Originally Posted by Fletch
as it was less of an audit as opposed to 'agreed-upon procedures', or maybe a review.
It was definetly not an audit. Certainly not one that would ever give an "unqualified opinion". That much I do know. It was not even a reivew as a review still requires you do do certain procedures. In scope, is was more of a compilation (no assurance whatsoever). But the "agreed-upon procedures" is more to the fact. That is what happens when you are asked to provide a form of analysis on a client-prepared document. As it is not any audit or even a review, you are NOT asked to examine ANY evidence. It is not an audit as the report states that no assurance is provided.

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