Engagement
Interim Review Engagement
Limited assurance review of half-year or quarterly figures for lenders, parent companies, or internal boards that need mid-cycle comfort.
Who it is for
Finance teams preparing interim packs for banks or overseas headquarters.
Result you receive
A review conclusion letter and a concise issues list for management.
Delivery
Primarily remote with one on-site day if ledgers require inspection
Provider
Senior manager with partner review
Included
- Analytical procedures on major lines
- Inquiry of management on unusual movements
- Limited cut-off testing around the period end
Not included
- Full substantive audit procedures
- Opinion-level assurance equal to a statutory audit
Engagement process
- Scope confirmation and materiality discussion
- Analytical review and inquiry procedures
- Closing call and written conclusion