{"id":4574,"date":"2025-01-02T23:32:05","date_gmt":"2025-01-02T16:32:05","guid":{"rendered":"https:\/\/www.linuxid.net\/istilah\/?p=4574"},"modified":"2025-01-20T23:59:13","modified_gmt":"2025-01-20T16:59:13","slug":"agreed-upon-procedures-aup","status":"publish","type":"post","link":"https:\/\/www.linuxid.net\/istilah\/agreed-upon-procedures-aup\/","title":{"rendered":"agreed-upon procedures (AUP)"},"content":{"rendered":"<p>Agreed-upon procedure atau Prosedur yang disepakati adalah standar yang ditetapkan oleh sebuah perusahaan atau <a href=\"https:\/\/www.linuxid.net\/istilah\/client\/\">klien<\/a> ketika mereka menyewa pihak eksternal untuk melakukan audit pada pengujian tertentu atau <a href=\"https:\/\/www.linuxid.net\/istilah\/business-process\/\">proses bisnis<\/a>. Prosedur-prosedur ini, yang disebut sebagai standar audit, dirancang dan disepakati bersama oleh pihak yang melakukan audit serta pihak <a href=\"https:\/\/www.linuxid.net\/istilah\/third-party\/\">ketiga<\/a> yang relevan.<\/p>\n<p>Laporan auditor terkait temuan biasanya hanya dibatasi untuk pihak-pihak yang mengembangkan prosedur yang disepakati, karena hasil yang diinginkan sangat spesifik. Sebagai contoh, prosedur yang disepakati dapat dibuat oleh sebuah perusahaan yang sedang mempertimbangkan untuk membeli perusahaan lain. Perusahaan pembeli kemungkinan besar akan menyusun prosedur ini untuk mengetahui informasi spesifik, baik yang bersifat finansial maupun informasi lainnya, mengenai bisnis yang akan diakuisisi.<\/p>\n<p>Dalam audit yang dilakukan berdasarkan prosedur yang disepakati, auditor hanya menyampaikan temuan fakta tanpa memberikan pendapat, kesimpulan, atau jaminan dalam laporan akhirnya. Sebaliknya, laporan auditor hanya menyajikan fakta, sementara kesimpulan akhir dibuat oleh pihak yang memfasilitasi audit berdasarkan temuan tersebut. their own conclusions from the findings.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Agreed-upon procedure atau Prosedur yang disepakati adalah standar yang ditetapkan oleh sebuah perusahaan atau klien ketika mereka menyewa pihak eksternal untuk melakukan audit pada pengujian tertentu atau proses bisnis. Prosedur-prosedur ini, yang disebut sebagai standar audit, dirancang dan disepakati bersama oleh pihak yang melakukan audit serta pihak ketiga yang relevan. Laporan auditor terkait temuan biasanya [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[263],"tags":[121],"class_list":["post-4574","post","type-post","status-publish","format-standard","hentry","category-security","tag-risk-management-and-governance"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Apa itu agreed-upon procedures (AUP)? - Istilah Komputer<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.linuxid.net\/istilah\/agreed-upon-procedures-aup\/\" \/>\n<meta property=\"og:locale\" content=\"id_ID\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Apa itu agreed-upon procedures (AUP)? - Istilah Komputer\" \/>\n<meta property=\"og:description\" content=\"Agreed-upon procedure atau Prosedur yang disepakati adalah standar yang ditetapkan oleh sebuah perusahaan atau klien ketika mereka menyewa pihak eksternal untuk melakukan audit pada pengujian tertentu atau proses bisnis. Prosedur-prosedur ini, yang disebut sebagai standar audit, dirancang dan disepakati bersama oleh pihak yang melakukan audit serta pihak ketiga yang relevan. Laporan auditor terkait temuan biasanya [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.linuxid.net\/istilah\/agreed-upon-procedures-aup\/\" \/>\n<meta property=\"og:site_name\" content=\"Istilah Komputer\" \/>\n<meta property=\"article:published_time\" content=\"2025-01-02T16:32:05+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-01-20T16:59:13+00:00\" \/>\n<meta name=\"author\" content=\"adhit\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Ditulis oleh\" \/>\n\t<meta name=\"twitter:data1\" content=\"adhit\" \/>\n\t<meta name=\"twitter:label2\" content=\"Estimasi waktu membaca\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 menit\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.linuxid.net\/istilah\/agreed-upon-procedures-aup\/\",\"url\":\"https:\/\/www.linuxid.net\/istilah\/agreed-upon-procedures-aup\/\",\"name\":\"Apa itu agreed-upon procedures (AUP)? - Istilah Komputer\",\"isPartOf\":{\"@id\":\"https:\/\/linuxid.net\/istilah\/#website\"},\"datePublished\":\"2025-01-02T16:32:05+00:00\",\"dateModified\":\"2025-01-20T16:59:13+00:00\",\"author\":{\"@id\":\"https:\/\/linuxid.net\/istilah\/#\/schema\/person\/ec7c6c711087fb70886ff5a4fe68e83d\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.linuxid.net\/istilah\/agreed-upon-procedures-aup\/#breadcrumb\"},\"inLanguage\":\"id\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.linuxid.net\/istilah\/agreed-upon-procedures-aup\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.linuxid.net\/istilah\/agreed-upon-procedures-aup\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/linuxid.net\/istilah\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"agreed-upon procedures (AUP)\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/linuxid.net\/istilah\/#website\",\"url\":\"https:\/\/linuxid.net\/istilah\/\",\"name\":\"Istilah Komputer\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/linuxid.net\/istilah\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"id\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/linuxid.net\/istilah\/#\/schema\/person\/ec7c6c711087fb70886ff5a4fe68e83d\",\"name\":\"adhit\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"id\",\"@id\":\"https:\/\/linuxid.net\/istilah\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/www.linuxid.net\/istilah\/wp-content\/litespeed\/avatar\/808829c8eb1b70c161b392916104c2ba.jpg?ver=1777193465\",\"contentUrl\":\"https:\/\/www.linuxid.net\/istilah\/wp-content\/litespeed\/avatar\/808829c8eb1b70c161b392916104c2ba.jpg?ver=1777193465\",\"caption\":\"adhit\"},\"sameAs\":[\"https:\/\/linuxid.net\/istilah\"],\"url\":\"https:\/\/www.linuxid.net\/istilah\/author\/xsandradietsax\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Apa itu agreed-upon procedures (AUP)? - Istilah Komputer","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.linuxid.net\/istilah\/agreed-upon-procedures-aup\/","og_locale":"id_ID","og_type":"article","og_title":"Apa itu agreed-upon procedures (AUP)? - Istilah Komputer","og_description":"Agreed-upon procedure atau Prosedur yang disepakati adalah standar yang ditetapkan oleh sebuah perusahaan atau klien ketika mereka menyewa pihak eksternal untuk melakukan audit pada pengujian tertentu atau proses bisnis. 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