{"id":676,"date":"2026-09-04T07:38:16","date_gmt":"2026-09-04T07:38:16","guid":{"rendered":"https:\/\/www.moore-uz.com\/services\/review-of-financial-statements\/"},"modified":"2026-09-04T07:38:16","modified_gmt":"2026-09-04T07:38:16","slug":"review-of-financial-statements","status":"publish","type":"service","link":"https:\/\/www.moore-uz.com\/ru\/services\/review-of-financial-statements\/","title":{"rendered":"\u041e\u0431\u0437\u043e\u0440\u043d\u0430\u044f \u043f\u0440\u043e\u0432\u0435\u0440\u043a\u0430 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0439 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438"},"content":{"rendered":"<section class=\"wp-block-strategiq block-hero block-hero--heading-above-image wp-block-strategiq-hero\" style=\"background: #02212E;color: #ffffff;padding: 4rem 0 3rem 0;margin-bottom: 2rem\">\n    <div class=\"container\">\n        <div class=\"row align-items-center\">\n            <div class=\"col-12 col-lg-8\">\n                <nav aria-label=\"breadcrumb\" class=\"mb-3\">\n                    <span style=\"font-size: 0.85rem;letter-spacing: 1px;text-transform: uppercase;color: #39bef6\">\n                        <a href=\"\/ru\/\" style=\"color: #39bef6;text-decoration: none\">\u0413\u043b\u0430\u0432\u043d\u0430\u044f<\/a> &gt; \n                        <a href=\"\/ru\/services\/\" style=\"color: #39bef6;text-decoration: none\">\u0423\u0441\u043b\u0443\u0433\u0438<\/a> &gt; \n                        <span style=\"color: #ffffff\">Audit and Assurance<\/span>\n                    <\/span>\n                <\/nav>\n                <h1 class=\"hero__heading-above-image-title fw-bold text-white mb-3\" style=\"font-size: 2.75rem\">\u041e\u0431\u0437\u043e\u0440\u043d\u0430\u044f \u043f\u0440\u043e\u0432\u0435\u0440\u043a\u0430 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0439 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438<\/h1>\n                <div class=\"hero__heading-above-image-content\" style=\"font-size: 1.15rem;line-height: 1.7;color: #ededed\">\n                    <p>Review of financial statements is one of the areas of MOORE CA\u2019s practice. We provide review services to companies wishing to obtain moderate assurance regarding the reliability of their financial statements, helping them identify potential risks, improve reporting quality and prepare for full audits.<\/p>\n                <\/div>\n            <\/div>\n            <div class=\"col-12 col-lg-4 d-none d-lg-block text-end\">\n                <div class=\"p-4 rounded text-start shadow-sm\">\n                    <h6 class=\"text-white fw-bold mb-3\" style=\"letter-spacing: 1px;text-transform: uppercase;color: #39bef6 !important\">Audit and Assurance<\/h6>\n                    <ul class=\"list-unstyled mb-0\" style=\"font-size: 0.95rem;line-height: 1.8\">\n                        <li class=\"mb-2\"><a href=\"\/ru\/services\/financial-statement-audit\/\" style=\"color: #02212E;text-decoration: none\">\u2022 Audit of Financial Statements<\/a><\/li><li class=\"mb-2\"><a href=\"\/ru\/services\/review-of-financial-statements\/\" style=\"font-weight: 700;color: #552E91;text-decoration: underline\">\u2022 Review of Financial Statements<\/a><\/li><li class=\"mb-2\"><a href=\"\/ru\/services\/agreed-upon-procedures\/\" style=\"color: #02212E;text-decoration: none\">\u2022 Agreed-Upon Procedures<\/a><\/li><li class=\"mb-2\"><a href=\"\/ru\/services\/compilation-of-financial-information\/\" style=\"color: #02212E;text-decoration: none\">\u2022 Compilation of Financial Information<\/a><\/li>\n                    <\/ul>\n                <\/div>\n            <\/div>\n        <\/div>\n    <\/div>\n<\/section>\n\n<section class=\"wp-block-strategiq block-two-column wp-block-strategiq-two-column py-5\">\n    <div class=\"container\">\n        <div class=\"mb-4\">\n            <h2 class=\"fw-bold mb-2\" style=\"color: #02212E\">\u041d\u0430\u0448\u0438 \u043a\u043b\u044e\u0447\u0435\u0432\u044b\u0435 \u0432\u043e\u0437\u043c\u043e\u0436\u043d\u043e\u0441\u0442\u0438 \u0438 \u0443\u0441\u043b\u0443\u0433\u0438<\/h2>\n            <div style=\"height: 3px;width: 60px;background: linear-gradient(109deg, #552E91 0%, #2CAAE1 100%);margin-bottom: 2rem\"><\/div>\n        <\/div>\n        <div class=\"row\">\n            \n        <div class=\"col-12 col-md-6 col-lg-4 mb-4\">\n            <div class=\"card h-100 p-4 border-0 shadow-sm rounded\" style=\"background: #ffffff;border-top: 3px solid #552E91 !important\">\n                <div class=\"d-flex align-items-center mb-3\">\n                    <span class=\"badge rounded-pill me-2 px-3 py-2\" style=\"background: linear-gradient(109deg, #552E91 0%, #2CAAE1 100%);color: #fff;font-size: 0.95rem;font-weight: 700\">01<\/span>\n                <\/div>\n                <p class=\"mb-0 text-dark\" style=\"font-size: 1.05rem;line-height: 1.6;font-weight: 500\">Review of financial statements prepared in accordance with IFRS or NAS.<\/p>\n            <\/div>\n        <\/div>\n        \n        <div class=\"col-12 col-md-6 col-lg-4 mb-4\">\n            <div class=\"card h-100 p-4 border-0 shadow-sm rounded\" style=\"background: #ffffff;border-top: 3px solid #552E91 !important\">\n                <div class=\"d-flex align-items-center mb-3\">\n                    <span class=\"badge rounded-pill me-2 px-3 py-2\" style=\"background: linear-gradient(109deg, #552E91 0%, #2CAAE1 100%);color: #fff;font-size: 0.95rem;font-weight: 700\">02<\/span>\n                <\/div>\n                <p class=\"mb-0 text-dark\" style=\"font-size: 1.05rem;line-height: 1.6;font-weight: 500\">Review of interim financial information (for quarters or half-years).<\/p>\n            <\/div>\n        <\/div>\n        \n        <div class=\"col-12 col-md-6 col-lg-4 mb-4\">\n            <div class=\"card h-100 p-4 border-0 shadow-sm rounded\" style=\"background: #ffffff;border-top: 3px solid #552E91 !important\">\n                <div class=\"d-flex align-items-center mb-3\">\n                    <span class=\"badge rounded-pill me-2 px-3 py-2\" style=\"background: linear-gradient(109deg, #552E91 0%, #2CAAE1 100%);color: #fff;font-size: 0.95rem;font-weight: 700\">03<\/span>\n                <\/div>\n                <p class=\"mb-0 text-dark\" style=\"font-size: 1.05rem;line-height: 1.6;font-weight: 500\">Review of reporting packages prepared for consolidation.<\/p>\n            <\/div>\n        <\/div>\n        \n        <div class=\"col-12 col-md-6 col-lg-4 mb-4\">\n            <div class=\"card h-100 p-4 border-0 shadow-sm rounded\" style=\"background: #ffffff;border-top: 3px solid #552E91 !important\">\n                <div class=\"d-flex align-items-center mb-3\">\n                    <span class=\"badge rounded-pill me-2 px-3 py-2\" style=\"background: linear-gradient(109deg, #552E91 0%, #2CAAE1 100%);color: #fff;font-size: 0.95rem;font-weight: 700\">04<\/span>\n                <\/div>\n                <p class=\"mb-0 text-dark\" style=\"font-size: 1.05rem;line-height: 1.6;font-weight: 500\">Verification of compliance of accounting policies with IFRS or NAS.<\/p>\n            <\/div>\n        <\/div>\n        \n        <div class=\"col-12 col-md-6 col-lg-4 mb-4\">\n            <div class=\"card h-100 p-4 border-0 shadow-sm rounded\" style=\"background: #ffffff;border-top: 3px solid #552E91 !important\">\n                <div class=\"d-flex align-items-center mb-3\">\n                    <span class=\"badge rounded-pill me-2 px-3 py-2\" style=\"background: linear-gradient(109deg, #552E91 0%, #2CAAE1 100%);color: #fff;font-size: 0.95rem;font-weight: 700\">05<\/span>\n                <\/div>\n                <p class=\"mb-0 text-dark\" style=\"font-size: 1.05rem;line-height: 1.6;font-weight: 500\">Preparation of review reports in accordance with ISRE 2400 \/ 2410.<\/p>\n            <\/div>\n        <\/div>\n        \n        <div class=\"col-12 col-md-6 col-lg-4 mb-4\">\n            <div class=\"card h-100 p-4 border-0 shadow-sm rounded\" style=\"background: #ffffff;border-top: 3px solid #552E91 !important\">\n                <div class=\"d-flex align-items-center mb-3\">\n                    <span class=\"badge rounded-pill me-2 px-3 py-2\" style=\"background: linear-gradient(109deg, #552E91 0%, #2CAAE1 100%);color: #fff;font-size: 0.95rem;font-weight: 700\">06<\/span>\n                <\/div>\n                <p class=\"mb-0 text-dark\" style=\"font-size: 1.05rem;line-height: 1.6;font-weight: 500\">Advisory support on accounting and reporting matters during the review.<\/p>\n            <\/div>\n        <\/div>\n        \n        <\/div>\n    <\/div>\n<\/section>\n\n<section class=\"wp-block-strategiq block-two-column wp-block-strategiq-two-column py-5\" style=\"background-color: #fafbfc\">\n    <div class=\"container\">\n        <div class=\"mb-4\">\n            <h2 class=\"fw-bold mb-2\" style=\"color: #02212E\">\u041f\u043e\u0447\u0435\u043c\u0443 MOORE CA?<\/h2>\n            <div style=\"height: 3px;width: 60px;background: linear-gradient(109deg, #552E91 0%, #2CAAE1 100%);margin-bottom: 2rem\"><\/div>\n        <\/div>\n        <div class=\"row\">\n            \n        <div class=\"col-12 col-md-4 mb-4\">\n            <div class=\"p-4 h-100 rounded\" style=\"background: #f8f9fa;border-left: 4px solid #2CAAE1\">\n                <h5 class=\"fw-bold mb-3\" style=\"color: #02212E\">\u0412\u044b\u0441\u043e\u043a\u0438\u0435 \u043f\u0440\u043e\u0444\u0435\u0441\u0441\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u044b\u0435 \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u044b<\/h5>\n                <p class=\"text-muted mb-0\" style=\"line-height: 1.6\">Conducted in strict compliance with ISRE standards ensuring credible assurance.<\/p>\n            <\/div>\n        <\/div>\n        \n        <div class=\"col-12 col-md-4 mb-4\">\n            <div class=\"p-4 h-100 rounded\" style=\"background: #f8f9fa;border-left: 4px solid #2CAAE1\">\n                <h5 class=\"fw-bold mb-3\" style=\"color: #02212E\">Efficiency and Speed<\/h5>\n                <p class=\"text-muted mb-0\" style=\"line-height: 1.6\">Optimal timeframe and process organization for interim reporting cycles.<\/p>\n            <\/div>\n        <\/div>\n        \n        <div class=\"col-12 col-md-4 mb-4\">\n            <div class=\"p-4 h-100 rounded\" style=\"background: #f8f9fa;border-left: 4px solid #2CAAE1\">\n                <h5 class=\"fw-bold mb-3\" style=\"color: #02212E\">\u041f\u0440\u0430\u043a\u0442\u0438\u0447\u0435\u0441\u043a\u0430\u044f \u0446\u0435\u043d\u043d\u043e\u0441\u0442\u044c<\/h5>\n                <p class=\"text-muted mb-0\" style=\"line-height: 1.6\">Identification of accounting inconsistencies before final year-end audits.<\/p>\n            <\/div>\n        <\/div>\n        \n        <\/div>\n    <\/div>\n<\/section>\n\n<section style=\"padding-top: 3.5rem;padding-bottom: 3.5rem;background: linear-gradient(109.01deg, #552E91 40.11%, #2CAAE1 102.55%);color: #ffffff\" class=\"wp-block-strategiq block-contact wp-block-strategiq-contact\">\n    <div class=\"container\">\n        <div class=\"row 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\u0441 \u043d\u0430\u043c\u0438 \u2192<\/a>\n                <\/div>\n            <\/div>\n            <div class=\"col-12 col-lg-5\">\n                <div class=\"p-4 rounded text-dark shadow\" style=\"background: #ffffff\">\n                    <h5 class=\"fw-bold mb-3\" style=\"color: #02212E\">\u041e\u041e\u041e \u0410\u0423\u0414\u0418\u0422\u041e\u0420\u0421\u041a\u0410\u042f \u041e\u0420\u0413\u0410\u041d\u0418\u0417\u0410\u0426\u0418\u042f \u00abMOORE CA\u00bb<\/h5>\n                    <p class=\"text-muted mb-2\"><i class=\"dashicons dashicons-location\"><\/i> \u0422\u0430\u0448\u043a\u0435\u043d\u0442, \u0423\u0437\u0431\u0435\u043a\u0438\u0441\u0442\u0430\u043d<\/p>\n                    <p class=\"text-muted mb-2\"><i class=\"dashicons dashicons-email\"><\/i> info@moore-uz.com<\/p>\n                    <p class=\"text-muted mb-0\"><i class=\"dashicons dashicons-phone\"><\/i> +998 71 200 00 00<\/p>\n                <\/div>\n            <\/div>\n        <\/div>\n    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We provide review services to companies wishing to obtain moderate assurance regarding the reliability of their financial statements, helping them identify potential risks, improve reporting quality and prepare for full audits. [&hellip;]<\/p>\n","protected":false},"featured_media":0,"parent":0,"menu_order":0,"template":"","class_list":["post-676","service","type-service","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Review of Financial Statements - MOORE CA LLC Audit Organization<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.moore-uz.com\/ru\/services\/review-of-financial-statements\/\" \/>\n<meta property=\"og:locale\" content=\"ru_RU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Review of Financial Statements - MOORE CA LLC Audit Organization\" \/>\n<meta property=\"og:description\" content=\"Home &gt; Services &gt; Audit and Assurance Review of Financial Statements Review of financial statements is one of the areas of MOORE CA\u2019s practice. 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