Audit &

Consulting

Agreed-Upon Procedures (AUP)

Independent, targeted reviews — a smart, efficient way to gain clarity without the need for a full audit.

What are Agreed-Upon Procedures?

Agreed-Upon Procedures (AUP) engagements are specialized assignments where the auditor performs only the specific tests agreed in advance with the client — without issuing an audit opinion.
This approach provides a focused and cost-effective solution when you need assurance on particular financial or operational areas, without the scope of a full audit.

Who is it for

AUP engagements are ideal for companies, NGOs, and organizations seeking limited yet precise verification.
They are commonly used in donor-funded projects, grants, partnerships, and pre-investment transactions — whenever independent confirmation of specific information is required.

Benefits of an AUP engagement

  • Flexibility: verify only the areas that matter most to your organization.
  • Efficiency: lower costs and shorter timelines compared to a full audit.
  • Objectivity: receive factual, independent findings valuable for donors, partners, or investors.
  • Clarity: fast, practical results.

How we work​

  • Define together the objectives and scope of verification — clearly and precisely.
  • Develop the agreed-upon procedures program in accordance with ISRS 4400.
  • Perform the requested tests — including accounting reviews, document checks, and transaction analysis.
  • Deliver a concise, fact-based report presenting verified results in a clear, actionable format.

Discover what A+ can do for you

Manage your business in the Republic of Moldova with confidence —
we’ll take care of the complicated part so you don’t have to.

Schedule your free consultation today!

Contact us

Why A+ Audit & Consulting?

Fast and focused results

Designed for organizations that need targeted verification — we deliver accurate results efficiently, without unnecessary formalities.

We have extensive expertise in AUP engagements for donor-funded initiatives, especially in the NGO, education, and development sectors.

We follow ISRS 4400 — the globally recognized standard for AUP engagements — and adapt it to the Moldovan regulatory environment and your specific needs.

We present results exactly as they are — factual, transparent, and useful for decision-making, partner reporting, or internal control.

ABOUT US

Step by step with your business

At A+ Audit & Consulting, we believe that a strong business starts with a clear
financial foundation.
We are a team of professionals in accounting, audit, and tax consulting, dedicated
to helping you understand the numbers behind your decisions.

Everything starts with an open conversation.
We want to understand what you do, where you want to go, and how we can
contribute to your success.

For us, client success isn’t measured only in numbers, but in the trust and peace of
mind with which they manage their business every day.