{"id":818,"date":"2025-01-01T19:21:59","date_gmt":"2025-01-01T19:21:59","guid":{"rendered":"http:\/\/expfu.rf.gd\/?page_id=818"},"modified":"2026-05-11T12:07:47","modified_gmt":"2026-05-11T09:07:47","slug":"%d8%ae%d8%af%d9%85%d8%a7%d8%aa-%d8%a7%d9%84%d8%a5%d8%ac%d8%b1%d8%a7%d8%a1%d8%a7%d8%aa-%d8%a7%d9%84%d9%85%d8%aa%d9%81%d9%82-%d8%b9%d9%84%d9%8a%d9%87%d8%a7","status":"publish","type":"page","link":"https:\/\/expfu.com\/en\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa-%d8%a7%d9%84%d8%a5%d8%ac%d8%b1%d8%a7%d8%a1%d8%a7%d8%aa-%d8%a7%d9%84%d9%85%d8%aa%d9%81%d9%82-%d8%b9%d9%84%d9%8a%d9%87%d8%a7\/","title":{"rendered":"Agreed-upon Procedures"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"818\" class=\"elementor elementor-818\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-647dd210 ct-section-stretched elementor-section-height-min-height elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"647dd210\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4d85404a\" data-id=\"4d85404a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5d0917ef elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"5d0917ef\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;_animation_delay&quot;:100}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Home | Agreed-upon Procedures<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-989eff5 elementor-widget-divider--view-line elementor-invisible elementor-widget elementor-widget-divider\" data-id=\"989eff5\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;_animation_delay&quot;:300}\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-58845750 envato-kit-141-top-0 ct-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"58845750\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-wider\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-135f754c\" data-id=\"135f754c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-32e83a50 elementor-widget elementor-widget-heading\" data-id=\"32e83a50\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Agreed-upon Procedures<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2c7eff39 elementor-widget-divider--view-line elementor-invisible elementor-widget elementor-widget-divider\" data-id=\"2c7eff39\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;_animation_delay&quot;:300}\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-16ec7308 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"16ec7308\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;_animation_delay&quot;:200}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">We can implement the agreed upon procedures that are related to specific financial information independently, according to the Standard on Related Services (4400). Such procedures are procedures agreed upon by an entity and a third party to issue factual results reports on financial information or operational processes, for example, amounts payable, amounts receivable, purchases from relevant parties, sales and profits for an enterprise sector, a specific financial statement, such as the financial position statement, or a full range of financial statements. We emphasize that we take a careful and professional approach to deliver reliable and accurate results.\n\n              <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-16f48040 elementor-align-right elementor-widget elementor-widget-button\" data-id=\"16f48040\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/expfu.com\/en\/contact\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Service request<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-65832b57\" data-id=\"65832b57\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-30df7bad elementor-invisible elementor-widget elementor-widget-image\" data-id=\"30df7bad\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;_animation_delay&quot;:350}\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1000\" height=\"563\" src=\"https:\/\/expfu.com\/wp-content\/uploads\/2025\/01\/woman-accountant-use-calculator-calculate-company-s-financial-results-with-icon-banking.jpg\" class=\"attachment-full size-full wp-image-4104\" alt=\"\" srcset=\"https:\/\/expfu.com\/wp-content\/uploads\/2025\/01\/woman-accountant-use-calculator-calculate-company-s-financial-results-with-icon-banking.jpg 1000w, https:\/\/expfu.com\/wp-content\/uploads\/2025\/01\/woman-accountant-use-calculator-calculate-company-s-financial-results-with-icon-banking-300x169.jpg 300w, https:\/\/expfu.com\/wp-content\/uploads\/2025\/01\/woman-accountant-use-calculator-calculate-company-s-financial-results-with-icon-banking-768x432.jpg 768w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>\u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629 | \u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0645\u062a\u0641\u0642 \u0639\u0644\u064a\u0647\u0627 \u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0645\u062a\u0641\u0642 \u0639\u0644\u064a\u0647\u0627 \u064a\u0645\u0643\u0646\u0646\u0627 \u062a\u0646\u0641\u064a\u0630 \u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0645\u062a\u0641\u0642 \u0639\u0644\u064a\u0647\u0627\u060c \u0648\u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0645\u0627\u0644\u064a\u0629 \u0645\u062d\u062f\u062f\u0629 \u0628\u0634\u0643\u0644 \u0645\u0633\u062a\u0642\u0644\u060c \u0648\u0641\u0642\u064b\u0627 \u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0630\u0627\u062a \u0627\u0644\u0639\u0644\u0627\u0642\u0629 (4400)\u060c \u0648\u0647\u064a \u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0645\u062a\u0641\u0642 \u0639\u0644\u064a\u0647\u0627 \u0628\u064a\u0646 \u0643\u064a\u0627\u0646 \u0648\u0637\u0631\u0641 \u062b\u0627\u0644\u062b \u0644\u0625\u0635\u062f\u0627\u0631 \u062a\u0642\u0627\u0631\u064a\u0631 \u062e\u0627\u0635\u0629 \u0628\u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0627\u0644\u0648\u0627\u0642\u0639\u064a\u0629 \u062d\u0648\u0644 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0623\u0648 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629\u060c \u0639\u0644\u0649 \u0633\u0628\u064a\u0644 \u0627\u0644\u0645\u062b\u0627\u0644 \u0637\u0644\u0628 \u0627\u0644\u062e\u062f\u0645\u0629<\/p>","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-818","page","type-page","status-publish","hentry"],"blocksy_meta":[],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 4.9.10 - aioseo.com -->\n\t<meta name=\"description\" content=\"\u0645\u0633\u062a\u0642\u0628\u0644 \u062e\u0628\u0631\u0629 | \u062e\u062f\u0645\u0627\u062a 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