What it is
An AUP report lists the procedures performed and the findings, and says plainly that the practitioner is not giving an opinion or a conclusion. The elements are fixed: the engaging party’s acknowledgment of the procedures, the statement of what was and was not done, the independence statement, and the procedures and findings.
This template follows that structure, with a procedures and findings table that mirrors the numbered Schedule A in the engagement letter. A use-of-the-report section is included for the case where use is restricted.
When to use it
- Finishing an AUP engagement for a lender, grantor, regulator or board.
- To check your own report against the elements the standard requires.
- To convert an older report written under the earlier attestation standard to the current form.
What’s inside
- Addressee, the subject matter and the purpose
- Engaging party acknowledgment that the procedures suit the purpose, and the limits of the report
- Statement that the engagement was not an examination or review and that other matters might have come to attention
- Independence statement
- Procedures and findings table, use of the report, signature, city, state and date
Standard cited
This template follows AT-C 215. It is written in our own words, except for phrases the standard requires the document to contain, with [bracketed placeholders] for client details, amounts in USD and dates as MM/DD/YYYY. Check it against the current standard and your firm’s methodology before use.
Questions
Does the report give any assurance?
No. It reports procedures and findings as factual results, and states that no opinion or conclusion is expressed. That is why the procedures must be written in objective terms.
What goes in the findings column?
The factual result of each procedure, including any exceptions, with amounts. Findings do not say whether the result is good enough, since the practitioner draws no conclusion.
Does the report need a use restriction?
Not automatically. SSAE 19 (AT-C 215) permits a general-use report and also permits a use-restriction alert where the practitioner judges one appropriate. Decide on the engagement’s facts and delete the section if general use is appropriate.
Related templates
- Independent Auditor's Report — Unmodified Opinion (AU-C 700)
- Review Report (AR-C 90): Unmodified, with Modification Notes
- Compilation Report and Management Letter Shells (AR-C 80)
Last updated 11/05/2026. All free templates.