d. A summary of findings rather than assurance is most likely to be included in an agreed-upon procedures report.
When a corporation or customer engages a third party to carry out an audit on a particular test or business process, they define a standard known as a "agreed-upon procedure." The entity performing the audit and any necessary third parties design and agree upon the methods, which are referred to as audit standards.
Due to the specificity of the desired results, the auditor's report on the findings is typically only shared with the parties who created the procedures that were agreed upon. For instance, one organization that is thinking about buying another business might adopt agreed-upon protocols. The purchasing corporation would probably create the agreed-upon procedures to aid in figuring out particular financial or other details about the company it would acquire.
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