{"id":23192,"date":"2025-10-06T10:06:07","date_gmt":"2025-10-06T08:06:07","guid":{"rendered":"https:\/\/www.audifina.lt\/sutartos-proceduros\/"},"modified":"2026-02-02T10:52:06","modified_gmt":"2026-02-02T08:52:06","slug":"agreed-upon-procedures","status":"publish","type":"page","link":"https:\/\/www.audifina.lt\/en\/agreed-upon-procedures\/","title":{"rendered":"Agreed-Upon Procedures"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"23192\" class=\"elementor elementor-23192 elementor-22202\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-566b5f0b e-grid e-con-boxed sc_layouts_column_icons_position_left magic-button-disabled-no e-con e-parent\" data-id=\"566b5f0b\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-2ea2d703 e-con-full e-flex sc_layouts_column_icons_position_left magic-button-disabled-no e-con e-child\" data-id=\"2ea2d703\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d94ce98 sc_fly_static elementor-widget elementor-widget-heading\" data-id=\"d94ce98\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Agreed-Upon Procedures<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-218cd1fa sc_fly_static elementor-widget elementor-widget-text-editor\" data-id=\"218cd1fa\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>By undertaking the agreed procedures, the auditor undertakes to perform those audit-related procedures that have been agreed between the auditor and the company, and to report on the factual observations. The recipients must then draw their own conclusions based on the auditor\u2019s report. The report is available only for the parties that have agreed on the procedures. This service is popular among entities that are not subject to statutory audits, or that have specific engagements that do not require a thorough audit of their financial statements.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-66c4a520 e-con-full e-flex sc_layouts_column_icons_position_left magic-button-disabled-no e-con e-child\" data-id=\"66c4a520\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3e926204 sc_fly_static elementor-widget elementor-widget-image\" data-id=\"3e926204\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.audifina.lt\/wp-content\/uploads\/elementor\/thumbs\/7eeddc69371c103193b483950a84c9fb28aac1a5-rait6prqdneav5zv99jkjq0r06tigymwq230zp7pba.webp\" title=\"7eeddc69371c103193b483950a84c9fb28aac1a5\" alt=\"7eeddc69371c103193b483950a84c9fb28aac1a5\" loading=\"lazy\" \/>\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\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6efe62ae e-flex e-con-boxed sc_layouts_column_icons_position_left magic-button-disabled-no e-con e-parent\" data-id=\"6efe62ae\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-7b58a8d e-con-full e-flex sc_layouts_column_icons_position_left magic-button-disabled-no e-con e-child\" data-id=\"7b58a8d\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-6a03690 e-grid e-con-full sc_layouts_column_icons_position_left magic-button-disabled-no e-con e-child\" data-id=\"6a03690\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-47e4c76 e-con-full e-flex sc_layouts_column_icons_position_left magic-button-disabled-no e-con e-child\" data-id=\"47e4c76\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-608f9ef sc_fly_static elementor-widget elementor-widget-heading\" data-id=\"608f9ef\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">CONTACT US<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-93365f1 elementor-widget__width-initial sc_fly_static elementor-widget elementor-widget-heading\" data-id=\"93365f1\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Have questions? Get in touch - we\u2019ll help you find the right solution.<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-aea179d e-grid e-con-full sc_layouts_column_icons_position_left magic-button-disabled-no e-con e-child\" data-id=\"aea179d\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-e42bb2d e-flex e-con-boxed sc_layouts_column_icons_position_left magic-button-disabled-no e-con e-child\" data-id=\"e42bb2d\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-060b57d with-elementor-animation-trx_hover_zoom sc_fly_static elementor-widget elementor-widget-image\" data-id=\"060b57d\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.audifina.lt\/en\/team\/jolanta-ruzgiene\/\">\n\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"768\" height=\"768\" src=\"https:\/\/www.audifina.lt\/wp-content\/uploads\/2026\/01\/Jolanta_R_1000x1000-768x768.png\" class=\"elementor-animation-trx_hover_zoom attachment-medium_large size-medium_large wp-image-24708\" alt=\"\" srcset=\"https:\/\/www.audifina.lt\/wp-content\/uploads\/2026\/01\/Jolanta_R_1000x1000-768x768.png 768w, https:\/\/www.audifina.lt\/wp-content\/uploads\/2026\/01\/Jolanta_R_1000x1000-300x300.png 300w, https:\/\/www.audifina.lt\/wp-content\/uploads\/2026\/01\/Jolanta_R_1000x1000-150x150.png 150w, https:\/\/www.audifina.lt\/wp-content\/uploads\/2026\/01\/Jolanta_R_1000x1000-370x370.png 370w, https:\/\/www.audifina.lt\/wp-content\/uploads\/2026\/01\/Jolanta_R_1000x1000-120x120.png 120w, https:\/\/www.audifina.lt\/wp-content\/uploads\/2026\/01\/Jolanta_R_1000x1000-840x840.png 840w, https:\/\/www.audifina.lt\/wp-content\/uploads\/2026\/01\/Jolanta_R_1000x1000-410x410.png 410w, https:\/\/www.audifina.lt\/wp-content\/uploads\/2026\/01\/Jolanta_R_1000x1000.png 1000w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2fe3c80 e-con-full e-flex sc_layouts_column_icons_position_left magic-button-disabled-no e-con e-child\" data-id=\"2fe3c80\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9dd530d sc_fly_static elementor-widget elementor-widget-heading\" data-id=\"9dd530d\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Jolanta Ruzginien\u0117<\/span>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-81fb062 e-grid e-con-full sc_layouts_column_icons_position_left magic-button-disabled-no e-con e-child\" data-id=\"81fb062\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4bd7a33 sc_fly_static elementor-widget elementor-widget-heading\" data-id=\"4bd7a33\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Managing partner<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d54fe3e sc_fly_static elementor-widget elementor-widget-text-editor\" data-id=\"d54fe3e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"mailto:jolanta.ruzgiene@audfina.lt\">jolanta.ruzgiene@audfina.lt<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4290d56 sc_fly_static elementor-widget elementor-widget-button\" data-id=\"4290d56\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.audifina.lt\/en\/team\/jolanta-ruzgiene\/\" target=\"_blank\">\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\">View profile<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-27cc0b8 e-flex e-con-boxed sc_layouts_column_icons_position_left magic-button-disabled-no e-con e-child\" data-id=\"27cc0b8\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-76484f0 with-elementor-animation-trx_hover_zoom sc_fly_static elementor-widget elementor-widget-image\" data-id=\"76484f0\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.audifina.lt\/en\/team\/gediminas-vaskela\/\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"768\" height=\"768\" src=\"https:\/\/www.audifina.lt\/wp-content\/uploads\/2026\/01\/Gediminas_V_1x1_1000x1000-768x768.png\" class=\"elementor-animation-trx_hover_zoom attachment-medium_large size-medium_large wp-image-24710\" alt=\"\" srcset=\"https:\/\/www.audifina.lt\/wp-content\/uploads\/2026\/01\/Gediminas_V_1x1_1000x1000-768x768.png 768w, https:\/\/www.audifina.lt\/wp-content\/uploads\/2026\/01\/Gediminas_V_1x1_1000x1000-300x300.png 300w, https:\/\/www.audifina.lt\/wp-content\/uploads\/2026\/01\/Gediminas_V_1x1_1000x1000-150x150.png 150w, https:\/\/www.audifina.lt\/wp-content\/uploads\/2026\/01\/Gediminas_V_1x1_1000x1000-370x370.png 370w, https:\/\/www.audifina.lt\/wp-content\/uploads\/2026\/01\/Gediminas_V_1x1_1000x1000-120x120.png 120w, https:\/\/www.audifina.lt\/wp-content\/uploads\/2026\/01\/Gediminas_V_1x1_1000x1000-840x840.png 840w, https:\/\/www.audifina.lt\/wp-content\/uploads\/2026\/01\/Gediminas_V_1x1_1000x1000-410x410.png 410w, https:\/\/www.audifina.lt\/wp-content\/uploads\/2026\/01\/Gediminas_V_1x1_1000x1000.png 1000w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4e3740e e-con-full e-flex sc_layouts_column_icons_position_left magic-button-disabled-no e-con e-child\" data-id=\"4e3740e\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2e25c44 sc_fly_static elementor-widget elementor-widget-heading\" data-id=\"2e25c44\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Gediminas Vaskela<\/span>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-cf41c5d e-grid e-con-full sc_layouts_column_icons_position_left magic-button-disabled-no e-con e-child\" data-id=\"cf41c5d\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4a8f6cb sc_fly_static elementor-widget elementor-widget-heading\" data-id=\"4a8f6cb\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Partner<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a457dd9 sc_fly_static elementor-widget elementor-widget-text-editor\" data-id=\"a457dd9\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"mailto:jolanta.ruzgiene@audfina.lt\">gediminas.vaskela@audfina.lt<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c7f7909 sc_fly_static elementor-widget elementor-widget-button\" data-id=\"c7f7909\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.audifina.lt\/en\/team\/gediminas-vaskela\/\" target=\"_blank\">\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\">View profile<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e85af97 e-flex e-con-boxed sc_layouts_column_icons_position_left magic-button-disabled-no e-con e-child\" data-id=\"e85af97\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2278edf with-elementor-animation-trx_hover_zoom sc_fly_static elementor-widget elementor-widget-image\" data-id=\"2278edf\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.audifina.lt\/en\/team\/aleksas-jonika\/\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"768\" height=\"768\" src=\"https:\/\/www.audifina.lt\/wp-content\/uploads\/2026\/01\/Aleksas_J_1000x1000-768x768.png\" class=\"elementor-animation-trx_hover_zoom attachment-medium_large size-medium_large wp-image-24712\" alt=\"\" srcset=\"https:\/\/www.audifina.lt\/wp-content\/uploads\/2026\/01\/Aleksas_J_1000x1000-768x768.png 768w, https:\/\/www.audifina.lt\/wp-content\/uploads\/2026\/01\/Aleksas_J_1000x1000-300x300.png 300w, https:\/\/www.audifina.lt\/wp-content\/uploads\/2026\/01\/Aleksas_J_1000x1000-150x150.png 150w, https:\/\/www.audifina.lt\/wp-content\/uploads\/2026\/01\/Aleksas_J_1000x1000-370x370.png 370w, https:\/\/www.audifina.lt\/wp-content\/uploads\/2026\/01\/Aleksas_J_1000x1000-120x120.png 120w, https:\/\/www.audifina.lt\/wp-content\/uploads\/2026\/01\/Aleksas_J_1000x1000-840x840.png 840w, https:\/\/www.audifina.lt\/wp-content\/uploads\/2026\/01\/Aleksas_J_1000x1000-410x410.png 410w, https:\/\/www.audifina.lt\/wp-content\/uploads\/2026\/01\/Aleksas_J_1000x1000.png 1000w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0d7f79c e-con-full e-flex sc_layouts_column_icons_position_left magic-button-disabled-no e-con e-child\" data-id=\"0d7f79c\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ba14639 sc_fly_static elementor-widget elementor-widget-heading\" data-id=\"ba14639\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Aleksas Jonika<\/span>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-16d6c73 e-grid e-con-full sc_layouts_column_icons_position_left magic-button-disabled-no e-con e-child\" data-id=\"16d6c73\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5b5d87f sc_fly_static elementor-widget elementor-widget-heading\" data-id=\"5b5d87f\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Head of the Audit Department<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b2e7645 sc_fly_static elementor-widget elementor-widget-text-editor\" data-id=\"b2e7645\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><a class=\"mail\" href=\"mailto:aleksas.jonika@audifina.lt\">aleksas.jonika@audifina.lt<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-faa05a4 sc_fly_static elementor-widget elementor-widget-button\" data-id=\"faa05a4\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.audifina.lt\/en\/team\/aleksas-jonika\/\" target=\"_blank\">\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\">View profile<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Agreed-Upon Procedures By undertaking the agreed procedures, the auditor undertakes to perform those audit-related procedures that have been agreed between the auditor and the company, and to report on the&hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-23192","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.audifina.lt\/en\/wp-json\/wp\/v2\/pages\/23192","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.audifina.lt\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.audifina.lt\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.audifina.lt\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.audifina.lt\/en\/wp-json\/wp\/v2\/comments?post=23192"}],"version-history":[{"count":3,"href":"https:\/\/www.audifina.lt\/en\/wp-json\/wp\/v2\/pages\/23192\/revisions"}],"predecessor-version":[{"id":25176,"href":"https:\/\/www.audifina.lt\/en\/wp-json\/wp\/v2\/pages\/23192\/revisions\/25176"}],"wp:attachment":[{"href":"https:\/\/www.audifina.lt\/en\/wp-json\/wp\/v2\/media?parent=23192"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}