The At a Glance about SSAE No. 19, Agreed-Upon Procedures Engagements, summarizes how SSAE No. 19 provides flexibility to a practitioner’s ability to perform an agreed-upon procedures engagement by
Removing the requirement that the practitioner request a written assertion from the responsible party.
Allowing procedures to be developed over the course of the engagement.
Allowing the practitioner to assist in developing the procedures.
No longer requiring intended users to take responsibility for the sufficiency of the procedures and