Mathematical Reviews can be cited like any other journal, with a review number instead of volume and page numbers:
J. Smith. Review of the article “Regular doodads are widgits” by J. Doe. Mathematical Reviews 123456 (2009).
@article {review,
AUTHOR = {Smith, J.},
TITLE = {Review of the article ``{R}egular doodads are widgits'' by {J}. {D}oe},
JOURNAL = {Mathematical Reviews},
VOLUME = {123456},
YEAR = {2009},
ISSN = {0025-5629},
URL = {https://mathscinet.ams.org/mathscinet-getitem?mr=123456},
}