INTERIM FINANCIAL INFORMATION FOR PUBLIC COMPANIES SAS 7I Reviews An sas 71 review does not provide a basis for expressing a positive-form opinion. There are ordinarily no tests of the accounting records, independent confirmations, or physical examinations Arens, Loebbecke: Auditing, 8/E @2000 Prentice hall. IncArens, Loebbecke; Auditing, 8/E ©2000 Prentice Hall, Inc. INTERIM FINANCIAL INFORMATION FOR PUBLIC COMPANIES SAS 71 Reviews An SAS 71 review does not provide a basis for expressing a positive-form opinion. There are ordinarily no tests of the accounting records, independent confirmations, or physical examinations