Review of Financial Statements

A review engagement is generally limited to enquiries of company personnel and analytical review procedures applied to financial data. Normally review provides less assurance than an audit.

Our review opinion will be limited to stating whether anything came to our attention that causes us to believe that the information being reviewed did not give a true and fair view of the financial position and financial performance of the company, for the period under review.

We perform reviews of financial statements prepared in accordance with a IFRS, IPSAS and Azerbaijani Accounting Standards for Commercial Organizations. Reviews are carried out in accordance with the International Standard on Review Engagements.