The auditor's report is a formal opinion, or disclaimer thereof, issued by either an internal auditor or an independent external auditor as a result of an internal or external audit or evaluation performed on a legal entity or subdivision thereof (called an “auditee”). The report is subsequently provided to a “user” (such as an individual, a group of persons, a company, a government, or even the general public, among others) as an assurance service in order for the user to make decisions based on the results of the audit.

An auditor’s report is considered an essential tool when reporting financial information to users, particularly in business. Since many third-party users prefer, or even require financial information to be certified by an independent external auditor, many auditees rely on auditor reports to certify their information in order to attract investors, obtain loans, and improve public appearance. Some have even stated that financial information without an auditor’s report is “essentially worthless” for investing purposes.

Terry A. Nelson is a consultant and Republican strategist in the United States. He was the political director of the Bush-Cheney 2004 campaign. In early 2006, Nelson was hired as a "senior adviser" to Senator John McCain; in December 2006 McCain's presidential exploratory committee said that Nelson was McCain's pick to be his national campaign manager, should McCain choose to turn his exploring into a full-blown run for the White House.

Nelson is a native of Marshalltown, Iowa. He graduated in 1994 from the University of Iowa with a B.S. in Political Science.

Nelson, his wife Marci, and their three children live in Falls Church, Virginia.

Nelson managed the 1992 campaign of U.S. Representative Jim Nussle, two years before graduating from college, and Nussle's 1994 campaign. From 1995 to 1996 he was a field representative for the National Republican Congressional Committee (NRCC). In 1997, he became the majority staff director of the Republican caucus in the Iowa state senate.

In 2000, Nelson became the political director of the NRCC.

Georgios ("Jorgo") Chatzimarkakis (born on 21 April 1966 in Duisburg) is a German politician of Greek descent, Member of the European Parliament with the Free Democratic Party of Germany (part of the Alliance of Liberals and Democrats for Europe).

Chatzimarkakis was born and grew up in Duisburg. In 1993 he graduated as M.A. in political science at the philosophical faculty of the University of Bonn. He supplemented his studies with a visiting research fellowship at the University of Oxford under the auspices of Ralf Dahrendorf in 1995. From 1993 to 1996 Chatzimarkakis worked as a science policy officer at the Bundestag.
From 1996 to 1998, he was member of the planning department of the Foreign Office of Germany. Chatzimarkakis held a lectureship at the University of Duisburg from 1997 to 2001, during which time he also worked on his doctoral thesis on Informational Globalism - A cooperation model of global governance using the example of electronic commerce (Informationeller Globalismus - Kooperationsmodell globaler Ordnungspolitik am Beispiel des Elektronischen Geschäftsverkehrs ). In 2011 the University of Bonn revoked his doctoral title. The committee charged him guilty of plagiarism in his thesis.

Charles Joseph Angus MP (born November 14, 1962) is a Canadian writer, broadcaster, musician, and politician. Angus entered electoral politics in 2004 as the successful New Democratic Party candidate in the Ontario riding of Timmins—James Bay. He was the NDP parliamentary critic for Canadian Heritage from 2004 to 2007, and was additionally critic for Agriculture from 2004 to 2006. In 2007 he became the critic for Public Works and Treasury Board, as well as the NDP spokesman for digital issues such as copyright and internet neutrality.

Charlie Angus was born in Timmins, Ontario. He began his career as community activist in Toronto. He was also a musician in the punk rock band L'Étranger with Andrew Cash, and later in the more folk-oriented Grievous Angels. He and his wife also ran a homeless shelter in the city.

In 1990, he moved to Cobalt with his family. Grievous Angels continued as a band, and quickly became a cultural institution in Northern Ontario. In 1995, Angus and his wife Brit Griffin also launched HighGrader, a magazine devoted to Northern Ontario life and culture. He has also authored a number of books, notably on regional history, and made a name for himself as an activist in the controversy around shipping Toronto's garbage to Adams Mine, a plan to which Angus and many residents of the area were opposed.