### Question
How is the "audit report" defined?


### Answer
The term **audit report** is defined in *15 U.S.C. § 7201* as follows -

> 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

#### Citation:
  - *15 U.S.C. § 7201*
  - Heading: **CHAPTER 98-PUBLIC COMPANY ACCOUNTING REFORM AND CORPORATE RESPONSIBILITY**

