


Finalizing the review engagement report Ensuring that the report is dated appropriately
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what is a review engagement Informational
- Assessing the impact of service organization controls on the user entity's financial statements
- Identifying significant deficiencies in internal control (if observed)
- Documenting the rationale for conclusions reached Maintaining a clear and concise audit file for the review engagement
- Considering whether the other information is consistent with the audited financial statements
- Considering the implications of control weaknesses identified (if any) Obtaining sufficient appropriate evidence to support the negative assurance conclusion
- Understanding the limitations of a review with respect to cybersecurity
- Addressing scope limitations that may arise The impact of significant events or transactions on the financial statements
- Seeking independent corroboration of management's assertions
- Considering the potential financial statement implications of regulatory non-compliance
- Identifying any remaining questions or concerns Discussing the findings of the review engagement with management
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