Review: A review performed in accordance with the statements on standards for accounting and review services; (SSARSs). During a review, the CPA inquires and performs analytical procedures to identify unusual items or trends that may need further explanation by management. The review is designed to determine whether the financial statements are accurate or could withstand the further scrutiny of a full audit. The CPA does not need to gather or corroborate evidence, but does assess the accounting principle used by management. An overall evaluation of the financial statement presentation is determined. The primary difference between a review and an audit is that in an audit, the auditor verifies management’s amounts and disclosures with evidence provided by third parties. In a review, the CPA ordinarily does not verify management’s amounts and disclosures with outside evidence unless the CPA believes that the amounts and disclosures are materially inaccurate.