directors’ report

directors’ report
An annual report from a *board of directors to an organization’s *stockholders and other *stakeholders. Directors’ reports normally accompany annual *financial statements, which they are intended to amplify and interpret. Under most systems of *Generally Accepted Auditing Standards, external auditors are required to report any *material discrepancies between a directors’ report and related financial statements.

Auditor's dictionary. 2014.

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