Read the overview below and complete the activities that follow. A review engagement involves performing limited procedures--like analytical procedures and inquiries. The goal is to gather enough evidence to drive attestation risk to a moderate level. CONCEPT REVIEW: When an accountant is performing a review and notices an uncorrected material departure from the criteria, the traditional review report must be modified. Match each engagement situation below with its appropriate report modification. Departure of subject matter from criteria Criteria are agreed- upon or only available to specified parties Limitations on scope of the engagement When reporting on subject matter and a written assertion is not obtained from the responsible party A statement of limitations on the use of the report A report cannot be issued A modified report that describes the departure A statement of limitations on the use of the report