Limited Inspection Service in accordance with Egyptian Standard on Auditing No. 3410

In today’s dynamic business environment, many companies seek credible assurance without undergoing a full audit. That’s where the limited review service comes in—an efficient and cost-effective solution governed by Egyptian Auditing Standard No. 3410.

• Definition: A form of assurance engagement that provides moderate assurance. The auditor concludes that “nothing has come to their attention” to indicate material misstatements.
• Difference from Full Audit: Relies on analytical procedures and inquiries, not extensive testing or in-depth examination.

• Interim financial statements (quarterly, semiannual).
• Sustainability or ESG disclosures.
• Financial data that doesn’t require full audit assurance.
• Situations requiring faster and more affordable reporting.

• Engagement Acceptance: Ensure the limited review is appropriate for the engagement type.
• Planning: Understand the company’s nature and set focus areas.
• Execution:
• Reporting: Deliver a limited assurance report with a conclusion like:“Nothing has come to our attention to suggest material misstatements…”

• Flexibility: Rapid response to market demands and regulatory requirements.

• Efficiency: Obtain reliable third-party assurance without the extensive resource use required for a full audit.

• Reputation Boost: Demonstrates your commitment to transparency and good governance, enhancing your market image and attracting investors.

Limited review under Standard 3410 is a smart choice for organizations that want a balance between assurance, speed, and cost. It doesn’t replace a full audit, but it provides moderate assurance that meets many practical business needs.

“Limited review is the smart route to credibility—without unnecessary complexity.”