audit report
Defined in 1 place of the United States Code.
The term “audit report” means a document or other record—
(A) prepared following an audit performed for purposes of compliance by an issuer with the requirements of the securities laws; and
(B) in which a public accounting firm either—
(i) sets forth the opinion of that firm regarding a financial statement, report, or other document; or
(ii) asserts that no such opinion can be expressed.
Source
- 2002–present15 U.S.C. § 7201Commerce and Trade · Definitions · in this section