Agreed-upon  Auditors perform testing to issue a report of findings based on specific procedures performed on subject matter.
( ( Agreed-upon Auditors ) ( ( perform ( testing ( to ( ( issue ( ( a report ) ( of findings ) ) ) ( based ( on ( ( specific procedures ) ( performed ( on ( subject matter ) ) ) ) ) ) ) ) ) ) . ) )
(ROOT (S (NP (JJ Agreed-upon) (NNS Auditors)) (VP (VBP perform) (S (VP (VBG testing) (S (VP (TO to) (VP (VB issue) (NP (NP (DT a) (NN report)) (PP (IN of) (NP (NNS findings)))) (PP (VBN based) (PP (IN on) (NP (NP (JJ specific) (NNS procedures)) (VP (VBN performed) (PP (IN on) (NP (NN subject) (NN matter))))))))))))) (. .)))
Agreed-upon Auditors have never tried to issue a report of findings based on specific procedures.
( ( Agreed-upon Auditors ) ( ( ( have never ) ( tried ( to ( ( issue ( ( a report ) ( of findings ) ) ) ( based ( on ( specific procedures ) ) ) ) ) ) ) . ) )
(ROOT (S (NP (JJ Agreed-upon) (NNS Auditors)) (VP (VBP have) (ADVP (RB never)) (VP (VBN tried) (S (VP (TO to) (VP (VB issue) (NP (NP (DT a) (NN report)) (PP (IN of) (NP (NNS findings)))) (PP (VBN based) (PP (IN on) (NP (JJ specific) (NNS procedures))))))))) (. .)))