Помогите разобраться - audited vs. reviewed by auditors

[Alex15]

Контекст:

The specific requirements for interim financial information depend on the length of the interim period between the date of lodgement of the prospectus and the end of the most recent completed financial year.

These requirements may be summarised as follows:
1) Where the lodgement date is more than 6 months but less than 9 months after the end of most recent completed financial year, include 3 months interim financial statements (reviewed by auditors but need not be audited).
...3) Where the lodgement date is more than 12 months but less than 15 months after end of most recent completed financial year, include 9 months financial statements – first 3 months must be audited and the remainder reviewed by auditors.
(reviewed by auditors but need not be audited)

[Irisha]

Предположение (и только): audited - сопровождается заключением аудиторов, reviewed - только проверены, но без заключения

[Alex16]

Да, так оно и есть. Хоть убей, но не буду писать "аудированные" (audited), хотя даже юристы рекомендуют так писать... "А что, мол, Вас смущает"?..