Choice "C" is correct. An agreed-upon procedures engagement is one in which the practitioner is engaged to issue a report of findings based on specific procedures performed.Choice "b" is incorrect. The sufficiency of the procedures is solely the responsibility of the specified parties, not the practitioner.Choice "d" is incorrect. The report includes a listing of the procedures performed and the related findings, but does not provide any assurance on these items.Choice "a" is incorrect. The practitioner does not report on the differences between agreed-upon and audit procedures.
