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To enhance the reliability of the financial statements, you may require a critical review by an auditor based on a plausibility check. This review improves the reliability of the data in the financial statements, but it cannot render the level of assurance that can be achieved by a full-scope audit and a positive audit opinion. Therefore, the terms of the engagement exclude such assurance. Accordingly, the limited review is not a full-scope audit, but a critical assessment of the financial statements and of the management report the as the case may be, on the basis of a plausibility review.