A special report is a document that highlights a specific subject matter in-depth. It can be used in journalism and academic studies as a way to educate and inform the audience of a particular topic. It’s also commonly utilized as a tool during internal audits and compliance evaluations. When you’re applying for grants or need to comply with funding agreements, it’s important to check if audit special reports are required. They’re often required when stakeholders require independent verification of a specific financial process. Depending on the scope of the agreed-upon procedures, they may take only a few days or weeks to complete.
In the accounting world, a special report is a type of audit report that elaborates or explains specified elements, accounts, or items in a financial presentation that are not presented in conformity with generally accepted accounting principles. It’s also referred to as an agreed-upon procedures engagement.
The Hastings Center’s Special Report series is a venue for publishing the results of our research projects on bioethical issues that have implications for society as a whole. The articles are written in a style that is informative, based on first-hand verifiable information, and formally structured with headings, sections, and bullet points.
The authors are expected to explain the significance of their research and highlight any gaps in existing knowledge that their study sought to fill. It’s also important to include a literature review, so the reader is aware of existing research and views on the issue.
About the Author
