In accordance with ISRS 4400, we can perform agreed-upon procedures related to independently determined financial information, which are agreed-upon procedures between an entity and a third party to report factual findings about financial information or operations, for example, amounts payable, amounts receivable, purchases from related parties, sales and profits for a segment of the entity (or a specific financial statement), for example, a statement of financial position (or even a complete set of financial statements).
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