Review obligation is determined in Auditors Activities Act. A review may be replaced with an audit when more assurance over the financial statements is required. 
The procedures performed in a review are substantially less than those performed in an audit. We perform procedures, primarily consisting of making inquiries of management and others within the entity, as appropriate, and applying analytical procedures, and evaluate the evidence obtained. We do not test the accounting records and controls over accounting routines in depth. Therefore, the review is usually less time consuming and less expensive than audit.


If your company needs to be reviewed, then please contact us!