A special report is a research paper that presents the results of a systematic investigation. It should include a thorough analysis of the current state of knowledge on the subject. The report should also be written with the audience in mind. It should include first-hand verifiable information and should be well organized with relevant headings and sections. Graphs and other visual representations can be used to enhance the credibility of the research.
In the context of journalism, a special report is an in-depth and extensive investigation into a specific subject. It could be on a particular topic of social concern or even a technical subject matter that requires specialized expertise. The aims and objectives of the systematic investigation should be clearly stated at the beginning of the report. It should also include the research methods that were employed. The report should also provide a detailed overview of the findings and the conclusions of the research process.
The first type of special report is a modification to a standard audit report. This is done when the auditor identifies circumstances that require a modified opinion. This includes situations involving a lack of consistency, going concern uncertainties and other special factors.
The next type of special report is when an entity needs a special purpose financial statement prepared to comply with contractual agreements or regulatory provisions. This can be a separate engagement or done alongside a regular financial statement audit. For example, an entity may need to comply with a requirement that its financial statements be presented on a tax basis.