Review Report Modifications Read the overview below and complete the activiies 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 2. 1 Limited assurance is also called ass 2. If a material departure is not 2 In a review practitioners gather sufficient evidence to drive risk to a(n) assurance the report needs to be modified level 4Examples of limited procedures in a review are- 5 The review report provides procedures and inquiries assurance that the information is fairly presented