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audit report

nounid 1579·updated Aug 30, 2026
verified· unreviewed

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.

MWE

Attested in

NIST SP 800-171 Rev 3 - Protecting CUI in Nonfederal Systems1 citation · 1 machine-matched · observed 2026-09-01 under anchor/0.9/36451/2026-09-01
03.03.08.b ¶ 1

Classifications

Entity Type

Artifact0%rule-basedmulti_axis_classifier_low_confidence.v1

Sensitivity

Regulated80%llm-generatedllm:claude-haiku-4-5

Information Class

60%llm-generatedllm:claude-haiku-4-5

Variants

synonym
auditor's report
plural
audit reports
possessive
audit report's
pluralpossessive
audit reports'

Framework definitions

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

Outgoing relationships

No outgoing triples
This term is not the subject of any RDF-style relationship yet.

Incoming relationships

No incoming triples
No other term currently asserts a relationship to this one.