AUD Attestation · Updated November 2026
Examination, Review, or AUP: What Assurance Is Being Provided?
Identify whether the report gives an opinion, a limited-assurance conclusion, or findings only.
Examination
Provides reasonable assurance, with the practitioner expressing an opinion.
Review
Provides limited assurance, with the practitioner expressing a conclusion rather than an examination opinion.
Agreed-upon procedures
The practitioner performs specified procedures and reports findings without an examination or review conclusion.
Exam strategy
Opinion? Limited-assurance conclusion? Findings only? That usually identifies the engagement.
The takeaway
Examination = opinion. Review = limited assurance. AUP = findings.
Related Summit guides
FAQ
Does AUP provide an assurance conclusion?
No. It reports findings.
Does examination provide reasonable assurance?
Yes.
Does a review provide an opinion?
No.