belongs to book: AUDITING & ASSURANCE SERVICES | A Systematic Approach|William F.Messier, Steven M.Glover, Douglas F. Prawitt|10th Edition| Chapter number:21| Question number:21.4
How can the practitioner satisfy the requirement that specified users take respon- sibility for the adequacy of procedures performed on an agreed-upon procedures engagement?
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- evaluate the procedures to be applied to written requirements of the specified users
- discuss the procedures to be practiced with appropriate representatives of the concerned specified users
- analyze the related contracts with or correspondence from the specified users
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