1 Del. Admin. Code § 708-1-2.0 - Definitions
2.1 Review: Financial data analysis that provides less assurance than a full audit, but more that a compilation (which provides no assurance). In a review, an auditor expresses limited assurance that the company's financial statements do not require any material modification for them to be inconformity with the provisions of generally accepted accounting principles ("GAAP"). (Ref. Business Dictionary.com)
Notes
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