Assurance engagement
Interim Review Engagement
Limited assurance review of half-year figures for boards, lenders, or group reporting packs that need comfort short of a full audit.
Who it is for
Groups preparing consolidated packs and companies with mid-year lender covenants.
Result you receive
A review conclusion letter addressing whether anything came to our attention suggesting material misstatement of the interim statements.
Included
- Inquiry of management and analytical procedures on key lines
- Reading of board minutes and significant contracts
- Written review report for the board or lender
Not included
- Full substantive testing equivalent to a statutory audit
- Forecast or budget verification