



The use of confirmations in a review engagement (less common than in audits) Site visits and observations in a review engagement (less common than in audits)
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what is a review engagement Informational
- Maintaining professional skepticism in a review engagement
- Common pitfalls in performing review engagements Best practices for conducting review engagements
- Considering the cost-benefit of obtaining additional evidence The role of professional skepticism in evaluating management's responses to inquiries
- Reporting on significant deficiencies in internal control (typically not the primary objective) The risk of undetected material misstatement in a review engagement
- Ensuring that all significant matters have been addressed
- What level of assurance is provided in a review engagement?
- Analyzing trends in financial statement balances and ratios over time
- Analyzing financial ratios in a review engagement
- How does a review engagement differ from an audit?
- Reviewing disclosures related to fair value measurements Performing a review of sustainability or environmental, social, and governance (ESG) information (if applicable)
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