FYI - For an agreed-upon procedures engagement—“To report on the application of agreed-upon procedures, the practitioner applies procedures determined by the . . . parties . . . who are responsible for the sufficiency of the procedures for their purposes. As a result of the engagement, the practitioner reports on the results of the engagement but does not provide an opinion or conclusion on the subject matter or assertion. In an agreed-upon procedures engagement, the practitioner 1. Plans the work and properly supervises other members of the engagement team. 2. Applies the procedures agreed to . . . and reports on their results.”