A review provides some assurance for corporations that are not required to file audited financial statements. Here, the objective is to ascertain whether the financial statements are plausible. This is done through analytical procedures, enquiry, discussion and also an assessment of the internal control environment. No opinion is provided in a review engagement, however, negative assurance is provided. An unqualified report will state that nothing has come to the accountants’ attention that would lead them to believe that the financial statements are not, in all material respects, in accordance with the relevant accounting framework, such as ASPE, ASNPO or IFRS.