review

  

Definitions (2)

1.General: Orderly recall of past information in summary form for its reexamination.
2.Accounting: Financial data analysis that provides less assurance than a full audit, but more than a compilation (which provides no assurance). In a review, an auditor expresses limited assurance that the firm's financial statements do not require any material modification for them to be in conformity with the provisions GAAP.

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