Occasionally, public accounting firms are engaged to report on specified elements, accounts, and items of financial statements. Discuss types of reports that may be provided for a nonpublic company for specified elements, accounts, and items of financial statements. Provides detailed analysis and information on those specified elements, accounts, or items of a financial statement. Details the audit, if performed, the review, and agreed-upon procedures. Provides a detailed analysis of the agreed-upon procedures that may be performed.