Sample Accountant’s
Review Report
We have reviewed the accompanying balance
sheet of ABC Company as of December 31,
20XX, and the related statements of income,
retained earnings, and cash flows for the
year then ended, in accordance with
Statements on Standards for Accounting and
Review Services issued by the American
Institute of Certified Public Accountants.
All information included in these financial
statements is the representation of the
management of ABC Company.
A review consists principally of
inquiries of company personnel and
analytical procedures applied to financial
data. It is substantially less in scope than
an audit in accordance with generally
accepted auditing standards, the objective
of which is the expression of an opinion
regarding the financial statements taken as
a whole. Accordingly, we do not express such
an opinion.
Based on our review, we are not aware of
any material modifications that should be
made to the accompanying financial
statements in order for them to be in
conformity with generally accepted
accounting principles. |
