{"id":677,"date":"2026-09-04T07:38:18","date_gmt":"2026-09-04T07:38:18","guid":{"rendered":"https:\/\/www.moore-uz.com\/services\/agreed-upon-procedures\/"},"modified":"2026-09-04T07:38:18","modified_gmt":"2026-09-04T07:38:18","slug":"agreed-upon-procedures","status":"publish","type":"service","link":"https:\/\/www.moore-uz.com\/zh\/services\/agreed-upon-procedures\/","title":{"rendered":"Agreed-Upon Procedures"},"content":{"rendered":"<section class=\"wp-block-strategiq block-hero block-hero--heading-above-image wp-block-strategiq-hero\" style=\"background: #02212E;color: #ffffff;padding: 4rem 0 3rem 0;margin-bottom: 2rem\">\n    <div class=\"container\">\n        <div class=\"row align-items-center\">\n            <div class=\"col-12 col-lg-8\">\n                <nav aria-label=\"breadcrumb\" class=\"mb-3\">\n                    <span style=\"font-size: 0.85rem;letter-spacing: 1px;text-transform: uppercase;color: #39bef6\">\n                        <a href=\"\/zh\/\" style=\"color: #39bef6;text-decoration: none\">\u9996\u9875<\/a> &gt; \n                        <a href=\"\/zh\/services\/\" style=\"color: #39bef6;text-decoration: none\">\u670d\u52a1<\/a> &gt; \n                        <span style=\"color: #ffffff\">Audit and Assurance<\/span>\n                    <\/span>\n                <\/nav>\n                <h1 class=\"hero__heading-above-image-title fw-bold text-white mb-3\" style=\"font-size: 2.75rem\">Agreed-Upon Procedures<\/h1>\n                <div class=\"hero__heading-above-image-content\" style=\"font-size: 1.15rem;line-height: 1.7;color: #ededed\">\n                    <p>Agreed-upon procedures are one of the areas of MOORE CA\u2019s practice. We perform specific procedures agreed with the client regarding financial information, providing factual findings reports that help clients verify data, identify discrepancies and make informed business decisions.<\/p>\n                <\/div>\n            <\/div>\n            <div class=\"col-12 col-lg-4 d-none d-lg-block text-end\">\n                <div class=\"p-4 rounded text-start shadow-sm\">\n                    <h6 class=\"text-white fw-bold mb-3\" style=\"letter-spacing: 1px;text-transform: uppercase;color: #39bef6 !important\">Audit and Assurance<\/h6>\n                    <ul class=\"list-unstyled mb-0\" style=\"font-size: 0.95rem;line-height: 1.8\">\n                        <li class=\"mb-2\"><a href=\"\/zh\/services\/financial-statement-audit\/\" style=\"color: #02212E;text-decoration: none\">\u2022 Audit of Financial Statements<\/a><\/li><li class=\"mb-2\"><a href=\"\/zh\/services\/review-of-financial-statements\/\" style=\"color: #02212E;text-decoration: none\">\u2022 Review of Financial Statements<\/a><\/li><li class=\"mb-2\"><a href=\"\/zh\/services\/agreed-upon-procedures\/\" style=\"font-weight: 700;color: #552E91;text-decoration: underline\">\u7a0e\u52a1\u670d\u52a1<\/a><\/li><li class=\"mb-2\"><a href=\"\/zh\/services\/compilation-of-financial-information\/\" style=\"color: #02212E;text-decoration: none\">\u8d22\u52a1\u54a8\u8be2<\/a><\/li>\n                    <\/ul>\n                <\/div>\n            <\/div>\n        <\/div>\n    <\/div>\n<\/section>\n\n<section class=\"wp-block-strategiq block-two-column wp-block-strategiq-two-column py-5\">\n    <div class=\"container\">\n        <div class=\"mb-4\">\n            <h2 class=\"fw-bold mb-2\" style=\"color: #02212E\">Our Key Capabilities &amp; Services<\/h2>\n            <div style=\"height: 3px;width: 60px;background: linear-gradient(109deg, #552E91 0%, #2CAAE1 100%);margin-bottom: 2rem\"><\/div>\n        <\/div>\n        <div class=\"row\">\n            \n        <div class=\"col-12 col-md-6 col-lg-4 mb-4\">\n            <div class=\"card h-100 p-4 border-0 shadow-sm rounded\" style=\"background: #ffffff;border-top: 3px solid #552E91 !important\">\n                <div class=\"d-flex align-items-center mb-3\">\n                    <span class=\"badge rounded-pill me-2 px-3 py-2\" style=\"background: linear-gradient(109deg, #552E91 0%, #2CAAE1 100%);color: #fff;font-size: 0.95rem;font-weight: 700\">01<\/span>\n                <\/div>\n                <p class=\"mb-0 text-dark\" style=\"font-size: 1.05rem;line-height: 1.6;font-weight: 500\">Performance of agreed-upon procedures on specific financial indicators, accounts or transactions.<\/p>\n            <\/div>\n        <\/div>\n        \n        <div class=\"col-12 col-md-6 col-lg-4 mb-4\">\n            <div class=\"card h-100 p-4 border-0 shadow-sm rounded\" style=\"background: #ffffff;border-top: 3px solid #552E91 !important\">\n                <div class=\"d-flex align-items-center mb-3\">\n                    <span class=\"badge rounded-pill me-2 px-3 py-2\" style=\"background: linear-gradient(109deg, #552E91 0%, #2CAAE1 100%);color: #fff;font-size: 0.95rem;font-weight: 700\">02<\/span>\n                <\/div>\n                <p class=\"mb-0 text-dark\" style=\"font-size: 1.05rem;line-height: 1.6;font-weight: 500\">Verification of targeted use of loans, grants or budget funds.<\/p>\n            <\/div>\n        <\/div>\n        \n        <div class=\"col-12 col-md-6 col-lg-4 mb-4\">\n            <div class=\"card h-100 p-4 border-0 shadow-sm rounded\" style=\"background: #ffffff;border-top: 3px solid #552E91 !important\">\n                <div class=\"d-flex align-items-center mb-3\">\n                    <span class=\"badge rounded-pill me-2 px-3 py-2\" style=\"background: linear-gradient(109deg, #552E91 0%, #2CAAE1 100%);color: #fff;font-size: 0.95rem;font-weight: 700\">03<\/span>\n                <\/div>\n                <p class=\"mb-0 text-dark\" style=\"font-size: 1.05rem;line-height: 1.6;font-weight: 500\">Verification of calculations of financial indicators (covenants) for banks or investors.<\/p>\n            <\/div>\n        <\/div>\n        \n        <div class=\"col-12 col-md-6 col-lg-4 mb-4\">\n            <div class=\"card h-100 p-4 border-0 shadow-sm rounded\" style=\"background: #ffffff;border-top: 3px solid #552E91 !important\">\n                <div class=\"d-flex align-items-center mb-3\">\n                    <span class=\"badge rounded-pill me-2 px-3 py-2\" style=\"background: linear-gradient(109deg, #552E91 0%, #2CAAE1 100%);color: #fff;font-size: 0.95rem;font-weight: 700\">04<\/span>\n                <\/div>\n                <p class=\"mb-0 text-dark\" style=\"font-size: 1.05rem;line-height: 1.6;font-weight: 500\">Procedures relating to accounts receivable\/payable, inventory or fixed assets.<\/p>\n            <\/div>\n        <\/div>\n        \n        <div class=\"col-12 col-md-6 col-lg-4 mb-4\">\n            <div class=\"card h-100 p-4 border-0 shadow-sm rounded\" style=\"background: #ffffff;border-top: 3px solid #552E91 !important\">\n                <div class=\"d-flex align-items-center mb-3\">\n                    <span class=\"badge rounded-pill me-2 px-3 py-2\" style=\"background: linear-gradient(109deg, #552E91 0%, #2CAAE1 100%);color: #fff;font-size: 0.95rem;font-weight: 700\">05<\/span>\n                <\/div>\n                <p class=\"mb-0 text-dark\" style=\"font-size: 1.05rem;line-height: 1.6;font-weight: 500\">Performance of procedures in accordance with ISRS 4400.<\/p>\n            <\/div>\n        <\/div>\n        \n        <div class=\"col-12 col-md-6 col-lg-4 mb-4\">\n            <div class=\"card h-100 p-4 border-0 shadow-sm rounded\" style=\"background: #ffffff;border-top: 3px solid #552E91 !important\">\n                <div class=\"d-flex align-items-center mb-3\">\n                    <span class=\"badge rounded-pill me-2 px-3 py-2\" style=\"background: linear-gradient(109deg, #552E91 0%, #2CAAE1 100%);color: #fff;font-size: 0.95rem;font-weight: 700\">06<\/span>\n                <\/div>\n                <p class=\"mb-0 text-dark\" style=\"font-size: 1.05rem;line-height: 1.6;font-weight: 500\">Preparation of factual findings reports.<\/p>\n            <\/div>\n        <\/div>\n        \n        <\/div>\n    <\/div>\n<\/section>\n\n<section class=\"wp-block-strategiq block-two-column wp-block-strategiq-two-column py-5\" style=\"background-color: #fafbfc\">\n    <div class=\"container\">\n        <div class=\"mb-4\">\n            <h2 class=\"fw-bold mb-2\" style=\"color: #02212E\">Why MOORE CA?<\/h2>\n            <div style=\"height: 3px;width: 60px;background: linear-gradient(109deg, #552E91 0%, #2CAAE1 100%);margin-bottom: 2rem\"><\/div>\n        <\/div>\n        <div class=\"row\">\n            \n        <div class=\"col-12 col-md-4 mb-4\">\n            <div class=\"p-4 h-100 rounded\" style=\"background: #f8f9fa;border-left: 4px solid #2CAAE1\">\n                <h5 class=\"fw-bold mb-3\" style=\"color: #02212E\">Flexibility and Individual Approach<\/h5>\n                <p class=\"text-muted mb-0\" style=\"line-height: 1.6\">Customized scope of procedures tailored strictly to your specific operational or financing requirements.<\/p>\n            <\/div>\n        <\/div>\n        \n        <div class=\"col-12 col-md-4 mb-4\">\n            <div class=\"p-4 h-100 rounded\" style=\"background: #f8f9fa;border-left: 4px solid #2CAAE1\">\n                <h5 class=\"fw-bold mb-3\" style=\"color: #02212E\">Objectivity and Precision<\/h5>\n                <p class=\"text-muted mb-0\" style=\"line-height: 1.6\">Clear, verifiable factual findings without subjective assumptions.<\/p>\n            <\/div>\n        <\/div>\n        \n        <div class=\"col-12 col-md-4 mb-4\">\n            <div class=\"p-4 h-100 rounded\" style=\"background: #f8f9fa;border-left: 4px solid #2CAAE1\">\n                <h5 class=\"fw-bold mb-3\" style=\"color: #02212E\">Practical Utility<\/h5>\n                <p class=\"text-muted mb-0\" style=\"line-height: 1.6\">Directly usable reports for banks, grantors, shareholders, and international financial institutions.<\/p>\n            <\/div>\n        <\/div>\n        \n        <\/div>\n    <\/div>\n<\/section>\n\n<section style=\"padding-top: 3.5rem;padding-bottom: 3.5rem;background: linear-gradient(109.01deg, #552E91 40.11%, #2CAAE1 102.55%);color: #ffffff\" class=\"wp-block-strategiq block-contact wp-block-strategiq-contact\">\n    <div class=\"container\">\n        <div class=\"row align-items-center\">\n            <div class=\"col-12 col-lg-7 mb-4 mb-lg-0\">\n                <h2 class=\"fw-bold text-white mb-3\">\u8054\u7cfb\u6211\u4eec<\/h2>\n                <p class=\"lead text-white-50 mb-4\">Speak with our dedicated team to discuss how we can support your business goals.<\/p>\n                <div class=\"d-flex flex-wrap gap-3\">\n                    <a href=\"\/zh\/contact-us\/\" class=\"btn btn-light px-4 py-3 fw-bold shadow-sm\" style=\"color: #552E91;border-radius: 4px\">Contact Us &rarr;<\/a>\n                <\/div>\n            <\/div>\n            <div class=\"col-12 col-lg-5\">\n                <div class=\"p-4 rounded text-dark shadow\" style=\"background: #ffffff\">\n                    <h5 class=\"fw-bold mb-3\" style=\"color: #02212E\">MOORE CA Audit Organization LLC<\/h5>\n                    <p class=\"text-muted mb-2\"><i class=\"dashicons dashicons-location\"><\/i> \u4e4c\u5179\u522b\u514b\u65af\u5766\uff0c\u5854\u4ec0\u5e72<\/p>\n                    <p class=\"text-muted mb-2\"><i class=\"dashicons dashicons-email\"><\/i> info@moore-uz.com<\/p>\n                    <p class=\"text-muted mb-0\"><i class=\"dashicons dashicons-phone\"><\/i> +998 71 200 00 00<\/p>\n                <\/div>\n            <\/div>\n        <\/div>\n    <\/div>\n<\/section>","protected":false},"excerpt":{"rendered":"<p>Home &gt; Services &gt; Audit and Assurance Agreed-Upon Procedures Agreed-upon procedures are one of the areas of MOORE CA\u2019s practice. We perform specific procedures agreed with the client regarding financial information, providing factual findings reports that help clients verify data, identify discrepancies and make informed business decisions. Audit and Assurance \u2022 Audit of Financial Statements [&hellip;]<\/p>\n","protected":false},"featured_media":0,"parent":0,"menu_order":0,"template":"","class_list":["post-677","service","type-service","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Agreed-Upon Procedures - MOORE CA LLC Audit Organization<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.moore-uz.com\/zh\/services\/agreed-upon-procedures\/\" \/>\n<meta property=\"og:locale\" content=\"zh_CN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Agreed-Upon Procedures - MOORE CA LLC Audit Organization\" \/>\n<meta property=\"og:description\" content=\"Home &gt; Services &gt; Audit and Assurance Agreed-Upon Procedures Agreed-upon procedures are one of the areas of MOORE CA\u2019s practice. 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