### Question
Can you define what audit report means?


### Answer
**Audit report** is defined as the following in *15 U.S.C. § 7201*:

> 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**

