Cookie cutters produce perfectly uniform cookies for each batch. While this method is beneficial for baking, it is usually not the best way to address assurances related to specific financial reporting processes and controls. Agreed upon procedures (AUP) are unique services customized to each business’ needs. Once the scope of an AUP is determined, procedures are performed and a report is issued on the findings. Watch as Michael Carter and Candy Cunard discuss agreed upon procedures and how they may be beneficial to your business.