Delaware Administrative Code
Title 1 - Authorities, Boards and Commissions
700 - Delaware State Fire Prevention Commission
708 - Fire Department and Ambulance Company Administrative Standards
Chapter 1 - Financial Audit Regulations
Section 708-1-2.0 - Definitions

2.1 Review: Financial data analysis that provides less assurance than a full audit, but more that a compilation (which provides no assurance). In a review, an auditor expresses limited assurance that the company's financial statements do not require any material modification for them to be inconformity with the provisions of generally accepted accounting principles ("GAAP"). (Ref. Business Dictionary.com)