An accountant who had begun an audit of the financial statements of a nonissuer was asked to change the engagement to a review because of a restriction on the scope of the audit. If there is reasonable justification for the change, the accountant's review report should include reference to the: 
Definitions:
Production Budget
A budget of estimated units to be manufactured to meet budgeted sales and desired inventory levels.
Capital Expenditures Budget
A plan for a company’s spending on fixed assets, such as equipment or property, that will be used over a long period.
Sales Budget
A sales budget is an estimate of the amount of revenue a company expects to generate from sales during a specific period.
Budgeted Direct Materials Purchases
The estimated cost of raw materials a company plans to acquire for use in production during a specific period.
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