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IFAC Releases Publication on Agreed-Upon Procedures Engagements
The International Accounting and Assurance Standards Board (IAASB) is currently working on a standard setting project proposal to revise the International Standard on Related Services (ISRS) 4400, Engagements to Perform Agreed-Upon Procedures Regarding Financial Information, following the issuance of a Discussion Paper and review of feedback on the Discussion Paper. ISRS 4400 in its current form will be effective until adoption of a revised standard.
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