In financial review an accountant will be required to provide statements that form basic part of a reasonable limited assurance. A review is prepared and the clear entities presented to the management of the organization. Accountants should clearly understand these entity before presentation. Furthermore a review is emphasized on key issues; past audited reports, journals or entries done before, any issue that might have arose on previous audit , e.t.c. finally, financial review provide limited assurance of any material modification in the entries in financial. statement. Accountant does not access risks or other internal control factors.