會計師報告
accountants' report
傳達一個獨立會計師的正式文件：關於財務報表進行詢問和分析程序（審查報告）的結果（1）有限保證的表達; （2）執行程序的結果（商定程序的報告）; （3）意見或保證對財務報表信息的形式介紹任何形式的非表達式，是管理的表示（編輯報告）;或（4）管理層按照有關鑑證業務（鑑證報告）的陳述斷言意見。一個會計師報告沒有從審計的性能結果。
Formal document that communicates an independent accountant's: (1) expression of limited assurance on FINANCIAL STATEMENTS as a result of performing inquiry and analytic procedures (Review Report); (2) results of procedures performed (Agreed-Upon Procedures Report); (3) non-expression of opinion or any form of assurance on a presentation in the form of financial statements information that is the representation of management (Compilation Report); or (4) an opinion on an assertion made by management in accordance with the Statements on Standards for Attestation Engagements (Attestation Report). An accountants' report does not result from the performance of an AUDIT.