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Review engagement
In a review engagement, the practitioner provides a moderate level of assurance by designing procedures so that, in the practitioner's professional judgement, the risk of an inappropriate conclusion is reduced to a moderate level through procedures that are normally limited to enquiry, analytical procedures and discussion. Such risk is reduced to a moderate level when the evidence obtained enables the practitioner to conclude the subject matter is plausible in the circumstances.
source: ITAF, ISACA, 2008
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