The purpose of the transaction regarding the agreed procedures is for the auditor to conduct audit procedures agreed upon by the auditor, the entity and any suitable third party, and to submit a report on the facts found.

In this case, the consultant simply submits a report on the facts found during the agreed procedures and no credentials are expressed, instead, the report provides detailed information on the procedures performed and the facts found, on the basis of which the user of the account can draw relevant conclusions