A review report is the base level of assurance that is provided by a CPA and is typically generated when a growing company seeks larger and more complex financing or credit. 

The CPA will perform a variety of procedures and analysis along with inquiries to obtain limited assurance on the financial statements, providing some confidence in their accuracy. 

To perform a review the CPA must be familiar with the industry in which your business operates and must obtain knowledge of your business's accounting principles and accounting practices in order to understand where potential material misstatements are more likely to arise. 

Reviews are much narrower in scope than audits.