Agreed-upon procedures are a type of audit engagement where an auditor performs specific tasks that both the client and the auditor have agreed upon. Unlike a full audit, the auditor does not provide an opinion on the overall financial statements but instead reports on the findings from the agreed procedures. This approach is often used for compliance checks or to verify specific information. These procedures are tailored to the needs of the client and can include tasks like verifying account balances or reviewing internal controls. The results are documented in a report, which outlines the procedures performed and the findings, providing valuable insights for the client without the comprehensive scope of a full audit.