A special report is an article that takes a comprehensive look at a particular subject matter. The subject can range from political events to scientific topics. Its structure depends on the research process and the target audience. It must be readable and concise while avoiding jargons and terminologies that may be inaccessible to its readership. The first section of a special report highlights existing research knowledge in the subject area and pinpoints areas that are yet to be explored. It also outlines the aims and objectives of the researcher’s systematic investigation.
The next section of a special report is a literature review. This section outlines the research work that has been done in the subject area and analyzes the findings of different researchers. It also includes a survey of current debates and opinions about the subject area. This is essential in the case of quantitative research reports.
Lastly, the last section of a special report is an expert opinion. This section is written by the author of a paper and summarizes their view on the topic of discussion in the field of study. It is important to include this section in a special report because it provides credibility to the research.
A special report is a unique form of financial reporting that deviates from the format set forth in Generally Accepted Accounting Principles. Such a report can be issued by an auditor as part of an agreed-upon procedures engagement or to comply with a contractual agreement or regulatory provision requiring the audit of specified elements, accounts, or items of a financial statement.