Agreed-Upon Procedures
Specific procedures completed and reported on by an independent practitioner on a subject matter defined by you and designed to meet the needs of a particular stakeholder.
AUDIT
Tailor-made Procedures
At Crowe Malaysia, we specialise in delivering tailored Agreed-Upon Procedures (AUP) engagements to meet your unique needs. Whether you're a business, non-profit or financial institution, our expertise ensures precise, reliable and standards-compliant results aligned with ISRS 4400 (International Standard on Related Services).
AUP are engagements where we perform specific, mutually agreed tasks with stakeholders. Unlike audits or reviews, AUP delivers factual findings without opinions or assurance, ensuring transparency and clarity for decision-making. These engagements are conducted in accordance with ISRS 4400, guaranteeing rigorous methodology and professional standards.
Our AUP Services
We offer a wide range of AUP services, including but not limited to:
- Financial Data Verification: Confirming accuracy for compliance, regulatory filings or internal reporting.
- Inventory or Assets Verification: Physical observation or count of inventory or fixed assets.
- Variable Rent/Revenue Reviews: Validating sales figures for lease or profit-sharing arrangements.
- Custom-Tailored Examinations: Bespoke procedures addressing unique operational or contractual needs.
Deep Industry Expertise, Tailored Audit Solutions
We understand the demands of your audit – and we are equipped to meet them with the highest standards of quality.
- Annually inspected for ISQM compliance
- Major audit firm since the inception of AOB in 2010
- Our partners average 28 years of audit expertise
Let us support your financial reporting needs with accurate, independent audit solutions.
Related services
Our experienced professionals have a deep understanding of the complex challenges your organisation faces.
See our other services tailored to your business.
See our other services tailored to your business.
Corporate advisory
Navigate complex business decisions with confidence. We provide end-to-end advisory for mergers, acquisitions, restructuring and capital strategies to drive sustainable value creation.
Transfer pricing
Navigating cross-border pricing complexities is our expertise. We design compliant transfer pricing policies, prepare documentation and provide dispute resolution to optimise your international tax position.
ESG services
Sustainability is our focus. Partner with experts offering tailored ESG solutions, from strategy to compliance and reporting to helping your business meet its goals and drive value.
Corporate advisory
Navigate complex business decisions with confidence. We provide end-to-end advisory for mergers, acquisitions, restructuring and capital strategies to drive sustainable value creation.
Transfer pricing
Navigating cross-border pricing complexities is our expertise. We design compliant transfer pricing policies, prepare documentation and provide dispute resolution to optimise your international tax position.
ESG services
Sustainability is our focus. Partner with experts offering tailored ESG solutions, from strategy to compliance and reporting to helping your business meet its goals and drive value.
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Our Service Leaders
We help you to make smart decisions that have lasting value. Working with you, we will help you to successfully adapt and overcome challenges you may face.
Kok Wai Lee
Managing PartnerKuala Lumpur
Kit Seong Chin
Partner, Head of AuditKuala Lumpur