{"id":35566,"date":"2025-12-17T16:40:30","date_gmt":"2025-12-17T15:40:30","guid":{"rendered":"https:\/\/www.pkf-attest.es\/services\/audit-assurance\/audit\/limited-reviews\/"},"modified":"2026-07-13T09:55:49","modified_gmt":"2026-07-13T07:55:49","slug":"limited-reviews","status":"publish","type":"page","link":"https:\/\/www.pkf-attest.es\/en\/services\/audit-assurance\/audit\/limited-reviews\/","title":{"rendered":"Limited Reviews"},"content":{"rendered":"
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\r\n\t\t\t\tLimited Reviews\t\t\t\r\n\t\t\t<\/h1>\r\n\t\t\t\r\n\r\n\t\t\t\t\t

\r\n\t\t\t\tSpecific audit of financial statements to verify the financial situation or detect areas of risk\t\t\t<\/h2>\r\n\t\t\t\t\t\r\n\t<\/div>\r\n<\/div>\r\n\n\n\n
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PKF Attest Audit<\/p>\n\n\n\n

We prepare Limited Review reports<\/h2>\n\n\n\n

Our review service begins with a focused audit and selective evaluation of key processes, departments, or accounting areas. We apply an approach based on analytical procedures and backed by in-depth knowledge of the entity’s business, industry, and accounting systems.<\/p>\n\n\n\n

This review allows efforts to be focused on the relevant financial aspects, with the relative importance of transactions and balances.<\/p>\n<\/div><\/div>\n\n\n\n

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Provides reliable information to partners, investors, and other stakeholders<\/p>\n<\/div>\n<\/div>\n\n\n\n

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Complies with specific financing requirements or commercial agreements.<\/p>\n<\/div>\n<\/div>\n\n\n\n

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Prepare the company for more thorough audit processes in the future<\/p>\n<\/div>\n<\/div>\n<\/div><\/div>\n<\/div><\/div>\n\n\n\n

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Do you need a Limited Review?<\/h3>\n\n\n\n

This type of review is ideal for companies that are not legally required to undergo an audit but wish to demonstrate transparency, access financing, or comply with the requirements of partners, banks, or government entities. Any SME, startup, growing company, foundation, association, NGO, or company with quarterly reports that wants to:<\/p>\n\n\n\n

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Apply for loans<\/p>\n<\/div><\/div>\n\n\n\n

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Find investors<\/p>\n<\/div><\/div>\n\n\n\n

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Reports to headquarters<\/p>\n<\/div><\/div>\n\n\n\n

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Public subsidies<\/p>\n<\/div><\/div>\n\n\n\n

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Quarterly reports<\/p>\n<\/div><\/div>\n<\/div><\/div>\n<\/div><\/div>\n<\/div><\/div>\n<\/div><\/div>\n<\/div><\/div>\n\n\n\n

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Ensure your accounts internally prior to a mandatory audit<\/h3>\n\n\n\n

In the year prior to a mandatory audit, it is advisable to conduct a limited internal review. This process allows potential errors to be detected and corrected in advance, ensuring that the entity arrives at the mandatory audit with accurate and refined financial information.<\/p>\n<\/div><\/div>\n<\/div><\/div>\n\n\n\n

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PKF Attest, a leading firm in Limited Reviews<\/h2>\n\n\n\n

Our Team<\/h3>\n\n\n\n

Our auditors meticulously check the financial data necessary for the preparation of a limited review report. We are:<\/p>\n\n\n\n

\u2013 Specialists in start-ups and SMEs<\/p>\n\n\n\n

\u2013 A team with experience in multiple sectors<\/p>\n\n\n\n

\u2013 Transparent with our prices and process<\/p>\n\n\n\n

\u2013 Professionals in obtaining clear, useful, and agile reports<\/p>\n\n\n\n

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What is our service like?<\/h3>\n\n\n\n

Limited Review Process of Financial Statements<\/h2>\n\n\n
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\r\n Business meeting and understanding <\/div>\r\n <\/div>\r\n
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\r\n Analysis of key figures and financial statements <\/div>\r\n <\/div>\r\n
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\r\n Identification of inconsistencies or alerts <\/div>\r\n <\/div>\r\n
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\r\n Issuance of the professional report with conclusions <\/div>\r\n <\/div>\r\n
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Want to back up your numbers? Request a limited review.<\/h3>\n\n\n\n

Our auditors will contact you to expedite the justification of subsidies so that you receive the full amount.<\/p>\n<\/div><\/div>\n\n\n\n

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Start Limited Review<\/a><\/div>\n<\/div>\n<\/div><\/div>\n<\/div><\/div>\n<\/div><\/div>\n<\/div><\/div>\n\n\n\n
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\n What documentation do I need for a limited review? <\/h3>\n \n \"\"\n <\/span>\n <\/summary>\n
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Basic financial information, accounting documentation, policy and process documentation, information on relevant operations, tax information, internal control information or other documents such as minutes and financial statements.<\/p>\n

It is important to note that in a limited review the auditor does not request exhaustive evidence such as invoices, contracts or external confirmations, only in specific cases or when inconsistencies are detected.<\/p> <\/div>\n <\/div>\n <\/details>\n

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\n How long does a limited review take? <\/h3>\n \n \"\"\n <\/span>\n <\/summary>\n
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The time it takes to carry out a limited review is shorter than a full audit. This time will be modified by the type of sector, the size of the company or specific circumstances of each limited review.<\/p>\n

If we translate this into approximate times and taking into account all the factors that will influence the deadlines, a limited review could take between 2 and 6 weeks.<\/p> <\/div>\n <\/div>\n <\/details>\n <\/div>\n <\/div>\n