Audit risk relates to disclosure in the financial statements

Answers to Problems number 77 and 78 BPP Kit pages 176 and 180 propose two kinds of the auditor’s responses to the audit risk of non-disclosure of particular information in financial statements as follow: “Review the DRAFT financial statements to confirm the correct disclosure of …” and “Review the financial statements to confirm the correct disclosure of …”. I want to ask whether “Review the DRAFT financial statement..” or” Review the financial statement..” is more accurate in auditor response? Whether can I use both kinds of expression in examination?
Thanks