A special report is an article that summarizes research findings and results based on systematic investigations. It should include an introductory section that highlights existing knowledge in the subject matter, pinpoints areas that require further exploration, and outlines the aims of the researchers’ systematic investigation. The research report should also include a literature review and an expert opinion section that analyzes the results of the systematic investigation. It should be clearly structured, concise, and informative, avoiding jargons and terminologies that may not be understood by the intended readership.
The Fox News Channel program Special Report is a political talk show that follows major stories from the United States and around the world. It is known for its in-depth coverage of breaking political news and incisive discussion of Washington’s impact on Americans. The program first aired in 1996 and was hosted by Brit Hume until his retirement in 2008; it is currently anchored by Bret Baier.
A customized financial report that deviates from standard reporting formats and provides more detailed information to a specific user. Special reports often involve complex topics that require a high level of understanding and expertise to write about effectively. They are designed to meet unique information needs while maintaining professional standards and clarity. See AT section 201, Agreed-Upon Procedures Engagements, for guidance on when to issue a special report. If a special report includes an assertion that the basis of presentation is not in conformity with generally accepted accounting principles, the auditor should add an explanatory paragraph to the opinion (immediately after the scope paragraph) that describes the basis used for the financial statements and refers to the note to the financial presentations that describe the basis of presentation.