The audit report is crucial for assessing a company's financial information. It helps reduce the risks linked to such data by making it more reliable. The report is the main way auditors communicate their findings to the public. It's the only part of their work available to everyone. This report shapes public perception of the auditor's professionalism and skills. The study aims to explain the meaning and impact of audit reports. It discusses the messages people get from these reports. People's understanding of audit reports can differ. Users might not fully grasp the audit's purpose and the level of assurance it provides.