Desktop review refers to a preliminary or remote review that auditors or professionals conduct on financial statements, business operations, or other relevant documents without physically visiting the site. It typically involves analyzing financial information but doesn't include on-site inspections or detailed testing of physical evidence. The purpose of a desktop review is to identify potential issues, provide an initial risk assessment, and guide subsequent detailed audits or due diligence. However, it should be noted that a desktop review does not provide the same level of assurance as a comprehensive audit due to the lack of physical evidence examination or testing.