A limited review consists on inquiries primarily to persons responsible for financial and accounting matters and on applying analytical and other procedures.

This type of examination provides a moderate level of assurance that the financial information is free from material misstatements, that is, our opinion on the financial information is expressed in negative form.

This type of review is mainly used for the analysis of interim financial information, but it could be used for other purposes at the request of Clients, in those circumstances that do not warrant a full  audit of financial information.