Engagements in the performance of the agreed-upon procedures are engagements in which an auditor is engaged to carry out procedures which are similar to audit in their nature. The auditor and the client enter into an agreement which gives an accurate statement of practices and procedures the auditor should perform. Based on the above mentioned procedures, the auditor prepares a report based on which the client makes their own conclusions. For this reason, the users of the report must agree with the procedures in advance and know why these procedures were agreed, in order to avoid misinterpretation of findings.