Limited review report of the independent auditor on the financial statements as of the end of the year, which is the end of all the work to be carried out. It will contain the information (in negative form) that based on the review, the auditor is not aware of any fact that causes it to believe that the reviewed financial statements do not present fairly, in all material respects, the financial position, performance and cash flows.
For this type of work, the contractor of the audit services can determine the scope of the work, however, without interfering in the audit procedures to be applied.
