Review Report

A review report is a document that provides an overview and evaluation of a company's financial statements. It is prepared by an external auditor who examines the records to ensure they fairly represent the company’s financial position and results. Unlike a full audit, a review involves less detailed testing, and the auditor expresses whether they believe the financial statements are reasonable, with some level of assurance. The report builds confidence for stakeholders—such as investors, lenders, and management—that the financial information is credible and accurate, helping them make informed decisions.