Which of the following is NOT a requirement during a review engagement?

In a review engagement, the primary focus is on providing limited assurance on the financial statements, which typically involves specific requirements to ensure the integrity and quality of the process. One fundamental aspect of a review engagement is that independence is indeed necessary; it ensures that the practitioner can objectively evaluate the financial statements without conflict of interest.

Additionally, the use of analytical procedures is a core component of a review, as these procedures are designed to identify and assess potential adjustments or anomalies in the financial statements. Another critical element is obtaining a management representation letter, which serves as written confirmation from management regarding the accuracy of the financial statements and supports the reviewer's findings.

However, assurance on future viability is not a requirement of a review engagement. Review engagements assess the financial statements as they relate to historical conditions and do not provide any opinion on the entity's future viability or cash flow. This forward-looking assurance falls outside the scope of what a review is designed to accomplish, distinguishing it from other engagements such as audits, where more comprehensive assessments of future viability and related factors may occur.