Objective of a review of interim financial information (issuer) ...

Objective of a review of interim financial information (issuer) is to provide a basis for reporting whether material modifications should be made to conform with the applicable financial reporting framework.

As a side note, obtaining a general level of knowledge of the accounting principles and practices is required for a review and a compilation. And one more quick note on a review of financial statements, the accountant/auditor should state that they are not aware of any material modifications that should be made to the financial statements for them to conform with GAAP.
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cc: Audit