audit

(1)The term “audit” means an examination of the financial statements, reports, documents, procedures, controls, or notices of any issuer, broker, or dealer by an independent public accounting firm in accordance with the rules of the Board or the Commission, for the purpose of expressing an opinion on the financial statements or providing an audit report.

Source

15 USC § 7220(1)


Scoping language

For the purposes of this subchapter
Is this correct? or