home/dictionary/audit report

audit report

nounverified· unreviewed·updated Aug 30, 2026

A report issued by an independent Auditor that expresses an opinion about whether the financial statements present fairly a company's financial position, operating results, and cash flows in accordance with generally accepted accounting principles.

Framework senses

FFIEC IT Examination Handbook - Audit, April 20121 senseview framework →
§1
A report issued by an independent Auditor that expresses an opinion about whether the financial statements present fairly a company's financial position, operating results, and cash flows in accordance with generally accepted accounting principles.
NIST SP 800-171r31 senseview framework →
§1 · attested_usage_pack_match
No definition is given in NIST SP 800-171r3. The term is attested in use at 1 citation in that document; a definition is pending curation.
Increment 2: attested in 800-171r3 without a glossary definition.
Legacy lexicon import1 senseview framework →
§1 · legacy_primary
A report issued by an independent Auditor that expresses an opinion about whether the financial statements present fairly a company's financial position, operating results, and cash flows in accordance with generally accepted accounting principles.
DR-088 backfill from the noun definition column