Auditor's report
Also called audit opinion.
The auditor's written opinion on whether a company's financial statements are fairly presented.
It sits with the audited financial statements in the 10-K. Most audit reports give an “unqualified” opinion: that the statements fairly present the company's financial position in line with generally accepted accounting principles (GAAP). Source 1
Extra paragraphs carry important information. When the auditor has substantial doubt about the company's ability to continue as a going concern, it adds a separate paragraph with its own heading. Source 2