The auditor (Consultant/Firm) should comply with the Code of Ethics for Professional Accountants issued by the International Ethics Standards Board for Accountants (IESBA Code). Ethical principles governing the auditor’s professional responsibilities for this type of engagement are:
(c) Professional competence and due care;
(e) Professional behavior; and
(f) Technical standards.”
Independence is not a requirement for agreed‑upon procedures engagements. However, the terms or objectives of an engagement or national standards may require the consultant/firm to comply with the independence requirements of the IESBA Code. Where the consultant/firm is not independent, a statement to that effect should be made in the report of factual findings.
The consultant/firm should be experienced in applying ISRS standards. If hiring staff, the service provider should employ staff with recognized professional qualifications and suitable experience with ISRS standards, including experience in reviewing similar entities
The duration of the assignment will be 30 working days from the signing of the contract.
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