Review

Question 0

Opinion regarding the financial statement as a whole

Answer 0

Do not express opinion such as qualified except or adverse

Question 1

Previous year Audit→Current year review

Answer 1

in additional paragraph

• No auditing procedures were performed after previous year auditor’s report
• previous year financial statement was audited, type of opinion expressed (& reason if other than unmodified)

Question 2

Limited assurance

Answer 2

Limited assurance that there are no material modifications that should be made to the financial statement