These are engagements under taken as per “International Standards on Related Services”- ISRSs, as endorsed in the Kingdom of Saudi Arabia:
- ISRS 4400 – Engagements to Perform Agreed Upon Procedures Regarding Financial Information
- ISRS 4410 – Compilation Engagements
These engagements may be carried out to conform to regulatory requirements or to improve the credibility of financial information being presented.