auditing and attestation

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A Review is more limited in scope, provides  limited assurances on the accuracy of the financials and primarily conducts analytical procedures. An Audit provides a high, but not absolute, level of assurance, obtains and understanding of the internal controls that may affect the financials and conducts more testing and confirmations than a Review. When there's an external requirement, it's usually for an Audit, although Reviews are sometimes acceptable. 

This can vary based on the complexity of the financials and systems and how well prepared the organization is, but generally range from 3-5 weeks for a review and 4-8 weeks for an Audit.