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Independent Review Services
A limited assurance review of financial information, faster and lighter than a full audit.
Assurance without a full audit
An independent review provides limited assurance on financial statements or other financial information. It relies mainly on enquiry and analytical procedures and is less extensive than an audit.
Reviews are useful for interim financial statements, lenders, investors and situations where a full audit is not required.
At a glance
- Limited assurance
- Faster than an audit
- Interim or annual information
- Analytical procedures
- Clear review report
Review services
- Review of annual financial statements
- Interim financial information review
- Agreed upon procedures
- Review for lenders and investors
- Specific balance reviews
Why work with Emna Capital
01
Independent and objective
Reviews are planned and performed with professional scepticism and a clear focus on the risks that matter to you.
02
Practical findings
Every engagement ends with clear observations and recommendations your team can act on.
03
Regulator ready
Reports are prepared to satisfy free zone authorities, banks, investors and other stakeholders.
04
Minimal disruption
We agree timelines and document requests in advance so your team can keep running the business.
How we work
Step 1
Planning
We understand the business, agree the scope and identify the key risk areas.
Step 2
Fieldwork
Controls, transactions and balances are tested against agreed criteria.
Step 3
Findings
Issues are discussed with management so the facts are clear and agreed.
Step 4
Reporting
You receive a clear report with conclusions and practical recommendations.
Frequently asked questions
An audit gives reasonable assurance and involves detailed testing. A review gives limited assurance based mainly on enquiry and analysis.
Most free zones require a full audit. Reviews are typically for other stakeholders.
Specific procedures agreed with you, with factual findings reported without an overall opinion.
Talk to an Emna Capital advisor
Tell us what you are planning and we will map out the route, the paperwork and the timeline. The first consultation is free.