Required information Ch$20$ Review Report Modifications $[$LO$20-3]$ Review Report Modifications Read the overview below and complete the activities that follow. A review engagement involves performing limited procedures$--$like analytical procedures and inquiries. The goal is to gather enough evidence to drive attestation risk to a moderate level. CONCEPT REVIEW: When an accountant is performing a review and notices an uncorrected material departure from the criteria, the traditional review report must be modified. $!$ Part $2-$ Concept Check $1.$ Limited assurance is also called $\_\_\_\_\_\_$ assurance. $2.$ If a material departure is not $\_\_\_\_\_\_,$ the report needs to be modified. $3.$ In a review, practitioners gather sufficient evidence to drive risk to a$($n$)\_\_\_\_\_\_\_$ level. $4.$ Examples of limited procedures in a review are $\_\_\_\_\_\_$ procedures and inquiries. $5.$ The review report provides $\_\_\_\_\_\_$ assurance that the information is fairly presented.