Linan provides Special purpose audit services for organizations with unique financial reporting requirements such as Associations or Chambers of Commerce, Non Government Organizations, Representation Offices and Joint Ventures.
The most common type of special report purpose is the Report on Agreed-Upon Procedures (AUP) under the International Standard on Related Services.
The primary objective of AUP engagements if for the auditor to carry out procedures of an audit nature to which the auditor and the entity and any appropriate third parties have agreed and to report on factual findings.