Limited Assurance

Review Engagement

Less extensive than an audit, a review engagement consists primarily of analytical procedures applied to the financial statements, and various inquiries we make of your company’s management team. If the financial statements or supporting information appear inconsistent or otherwise questionable, we may need to perform additional procedures.

A review doesn’t require us to study and evaluate your company’s internal controls or verify data with third parties or physically inspect assets.
A review report expresses limited assurance in the form of the statement: “We are not aware of any material modifications” for the financial statements to be in conformity with the International Financial Reporting Standards (IFRS).

Reviewed financial statements must include all required footnotes and other disclosures.

The Advantage

Why You Might Need It

A review engagement can be a good middle ground, providing the advantages of a CPA’s technical expertise without the work and expense of a full audit.

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