Assurance Engagement
Limited Financial Review
A lighter assurance engagement for interim reporting, subsidiary packs, or lenders who accept a review rather than a full audit opinion.
From ¥650,000 for a single-entity interim review
Request this engagement
Who this engagement serves
Group finance teams preparing interim packs, or smaller entities whose credit agreements allow a review report instead of a full audit.
What you receive
A review report based on inquiry and analytical procedures, with a letter summarizing unusual fluctuations and open questions for management.
Choosing review versus audit
A limited review answers different questions than a statutory audit. It suits interim reporting to a parent company or a lender that has agreed in writing to accept a review conclusion. If your articles of incorporation, listing rules, or loan covenants require an audit opinion, we will say so plainly and point you to the flagship statutory engagement instead.
Included
- Inquiry program tailored to your industry
- Analytical review of key accounts
- Review report and issues letter
Not included
- Substantive testing at audit depth
- Inventory observation unless separately engaged
- An audit opinion
Ready to discuss fieldwork dates?
Share your closing calendar and entity structure. We will confirm whether this engagement fits before any fee proposal.
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