萨班斯法案（2002）Sec.2.(2)

　　(4)AUDIT REPORT.-The term"audit report"means a document or other record-

　　(A)prepared following an audit performed for purposes of compliance by an issuer with the requirements of the securities laws;and

　　(B)in which a public accounting firm either-

　　(i)sets forth the opinion of that firm regarding a financial statement,report,or other document;or

　　(ii)asserts that no such opinion can be expressed.

　　(5)BOARD.-The term"Board"means the Public Company Accounting Oversight Board established under section 101.

　　(6)COMMISSION.-The term"Commission"means the Securities and Exchange Commission.

　　(7)ISSUER.-The term"issuer"means an issuer(as defined in section 3 of the Securities Exchange Act of 1934(15 U.S.C.78c)),the securities of which are registered under section 12 of that Act(15 U.S.C.78l),or that is required to file reports under section 15(d)(15 U.S.C.78o(d)),or that files or has filed a registration statement that has not yet become effective under the Securities Act of 1933(15 U.S.C.77a et seq.), and that it has not withdrawn.

　　(8)NON-AUDIT SERVICES.-The term"non-audit services"means any professional services provided to an issuer by a registered public accounting firm,other than those provided to an issuer in connection with an audit or a review of the financial statements of an issuer.