We conduct review engagements in accordance with the International Standards on Auditing applicable to review engagements. The procedures we perform in these engagements are compliant with the requirements stated in the International Standards, or published by professional organizations; with the relevant legislation. In addition, we perform the review in accordance with the company's instructions and limitations.
The purpose of the review engagement is to obtain moderate assurance that the information, subject of the review, does not contain any material misstatements. This is presented as a negative assurance.