Review engagement report

This report, called the "review engagement", is drafted by a CPA auditor, the expression ?auditor? being then followed by the mention ?limited to review engagements? according to the Chartered Professional Accountants, after completion of a review that is less comprehensive than the one required for an independent auditor's report. For the CPA, this review engagement essentially consists of enquiries, analytical procedures and discussion related to information supplied to him by the corporation. In his report, the CPA expresses an opinion in a negative form, stating that, based on this review, nothing has come to his attention that causes him to believe that these financial statements are not, in all material respects, in accordance with generally accepted accounting principles.