Special report is a term used to describe a news story that has the potential to elicit widespread public interest and requires a greater depth of knowledge and understanding to cover. Such stories may be breaking or developing and typically involve a highly sensitive topic. When an event is of this nature, stations are often required to interrupt regular programming to broadcast special reports. This can be done through a special ticker or via breaking news alerts. In some cases, the special report may be overlaid on top of station imaging promos or lower third graphics to convey a sense of urgency.
A special purpose financial report is a type of audited report that deviates from the standard format of Generally Accepted Auditing Standards (GAAS). These reports are normally prepared to comply with contractual or regulatory provisions and include certain sections, accounts, or items of a financial statement.
The Hastings Center’s Special Reports are venues for the publication of the results of its research projects in bioethics. These reports can take the form of single-authored essays, collections of essays prepared by members of project working groups, consensus documents, or lively conversations among those who reached differing moral conclusions about a project’s central questions.
Another type of special reporting is the requirement for an auditor to provide a report that does not express an opinion on a specific portion of a financial statement. These reports are normally provided when an entity is engaged in an agreed-upon procedures engagement and a review of one or more specified elements, accounts, or items of the financial statements is not feasible.