A review is a service intended for small businesses which are not subject to audit. Considering the fact that small businesses do not have a developed system of internal controls, due to a relatively small number of employees, and thus also insufficient divisions of duties, a shortened methodological procedure will be sufficient to observe the entire business activity.

Methodological procedures which are applied with reviews do not enable a high level of reliability, but a moderate level of belief in a truthful and fair display of data in financial reports. The result of a conducted review is a statement from the service performer on whether there are any materially significant mistakes, i.e. whether something happened during the testing that drew their attention and made them believe that the financial reports were not compiled according to the principles of accounting.

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