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MAJOR CINEPLEX GROUP PUBLIC COMPANY LIMITED INTERIM CONSOLIDATED AND SEPARATE FINANCIAL INFORMATION 30 JUNE 2017AUDITORS REPORT ON THE REVIEW OF THE INTERIM FINANCIAL INFORMATIONTo the Shareholders
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Fill out the personal information section with your name, title, and contact information.
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Provide a brief overview of the purpose and scope of the audit review.
03
List out the criteria and standards used for the audit review.
04
Detail the audit findings, including any issues or areas of concern.
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Include recommendations for improvement or actions to address any identified weaknesses.
06
Summarize the overall conclusions and outcomes of the audit review.

Who needs uditors report on review?

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Companies undergoing an audit review to assess their compliance with regulations and standards.
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Internal auditors responsible for reviewing and documenting the results of audits.
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Regulatory agencies and government authorities that require audit reports for oversight and enforcement purposes.
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An auditor's report on review is a type of assurance report that provides an independent assessment of the financial statements of a company, indicating whether the financial statements present a true and fair view in accordance with the relevant financial reporting framework.
Typically, companies that are not required to undergo a full audit but still need to provide assurance to stakeholders, such as small to medium enterprises (SMEs) or entities falling below certain thresholds set by legislation, are required to file an auditor's report on review.
To fill out an auditor's report on review, the auditor must assess the financial statements and provide an opinion based on limited assurance procedures. This includes reviewing relevant financial records, performing analytical procedures, and gathering sufficient evidence to form a conclusion. The report should include the auditor's opinion, the basis for the opinion, and any significant findings.
The purpose of an auditor's report on review is to provide stakeholders with assurance that the financial statements are free from material misstatement and adhere to the applicable financial reporting standards. It enhances the credibility of the financial statements.
The auditor's report on review must include the auditor's opinion, the basis for the review, a statement about the responsibilities of management for the financial statements, a summary of the review process, and any material issues or reservations related to the assessment.
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