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Report is defined as a collection of information about something or rumors or gossip that is being spread. An example of report is a paper a student writes about a book. An example of report is a summary of findings provided after a committee investigates a situation.
A statement that the registered public accounting firm that prepared or issued the company's audit report relating to the financial statements included in the company's annual report has attested to, and reported on, management's evaluation of the company's internal controls and procedures for financial reporting.