audit report
(4) Audit report 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
15 USC § 7201(4)
Scoping language
None identified, default scope is assumed to be the parent (chapter 98) of this section.