Procedures suggested for Reviews(continued) Relationship between Evidence Accumulation Perform analytical procedures and Assurance d Obtain letter of representation Attained High (Audit) Level Moderate Assurance (Review) Attained None ( Compilation) Minimal Significant Extensive Compilation) (Review) (Audit) Amount of Evidence accumulatedArens, Loebbecke; Auditing, 8/E ©2000 Prentice Hall, Inc. Procedures Suggested for Reviews (continued) ¶ Perform analytical procedures ¶ Obtain letter of representation Relationship between Evidence Accumulation and Assurance Attained