Due diligence (and Agreed Upon Procedures AUP to validate financial and non-financial data and information)
This is a targeted engagement involving agreed procedures to assess and validate financial and non-financial information, supporting accurate, reliable, and informed decision-making.
What is due diligence and agreed-upon procedures (AUPs)?
Due diligence and agreed-upon procedures (AUP) engagements involve performing targeted procedures to assess and validate financial and non-financial information. Unlike an audit, these engagements are scope-specific and focus on areas agreed with the client, providing factual findings rather than an overall audit opinion.
They are commonly used to verify key information, assess risks, and support informed decision-making in transactions, governance, or compliance matters.
Who requires due diligence or AUP services?
These engagements are typically undertaken by organisations that require independent verification or analysis, including:
- Businesses involved in mergers, acquisitions, or investments
- Organisations seeking to validate financial or operational data
- Entities preparing for transactions, restructuring, or funding
- Boards or stakeholders requiring assurance over specific risk areas
- Organisations needing independent procedures for regulatory or contractual purposes
How can we help
At IK Audit, Assurance and Advisory, we deliver independent due diligence and AUP engagements tailored to the specific objectives of each engagement. Our focus is on performing agreed procedures with precision, clarity, and independence, ensuring that findings are accurate, transparent, and relevant to stakeholder needs.
Our approach goes beyond reporting findings—we provide clear insights into key risk areas, data integrity, and financial or operational performance, supporting confident and well-informed decision-making.
Ready to talk?
Whether you need an independent audit or strategic advisory support, we'd be glad to discuss your needs.