The statutory auditor is required to perform work in which certain review procedures previously agreed with the client who engages his services and/or with the interested users will be applied.
The purpose of the procedural audit work is for the auditor to report the result of the findings without giving an opinion on them. The work may refer to a wide range of concepts, including inventories of exchange goods, cash, accounts receivable, accounts payable, administrative and financial processes, etc.
The work of agreed-upon audit procedures to perform agreed-upon procedures is regulated by the International Standards on Quality Control, Auditing, Assurance, and Other Assurance and Related Services N ° 4400