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Limited Review

A review of interim financial results, less in scope than a full audit, typically performed on a listed company's quarterly results.

Related terms

  • Letter of Credit

    A bank's conditional undertaking to pay a seller on a buyer's behalf once specified documents are presented, commonly used in import/export trade.

  • Letter of Undertaking (LUT)

    A document filed by an exporter to supply goods or services without payment of integrated tax, as an alternative to paying IGST and claiming a refund.

  • Loan Covenant

    A condition attached to a borrowing that the borrower must comply with, breach of which can trigger default or accelerated repayment regardless of whether payments are current.

  • Management Representation Letter

    A letter from management confirming, in writing, representations made to the auditor during the audit — required under SA 580, not a substitute for other evidence.

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231 terms in total, or go deeper with working procedures and worked examples in the resource library.

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