Reviews provide limited assurance to outside interests as to whether we are aware of any material modifications that should be made to your financial statements. This type of engagement includes primarily applying analytical procedures to your financial data and making inquiries of management. It is substantially less in scope than an audit engagement, but it is performed to ensure the integrity of your data.
A review is typically appropriate as a business grows and is seeking larger and more complex levels of financing and credit. It is also useful when you are seeking greater confidence in your financial statements for the purpose of evaluating results and making key financial decisions. Governmental entities and not-for-profit organizations may be required to have a review engagement, see Governmental and Not-for-Profit Audit and Accounting Services .