Is 'Agreed-upon  Auditors perform testing to issue a report of findings based on specific procedures performed on subject matter.' in direct disagreement with the statement 'Agreed-upon Auditors have never tried to issue a report of findings based on specific procedures.'
Agreed-upon  Auditors perform testing to issue a report of findings based on specific procedures performed on subject matter.###Agreed-upon Auditors have never tried to issue a report of findings based on specific procedures.