Simplify: 
Definitions:
Financial Statements
Comprehensive reports created to present a company's financial performance, financial position, and cash flows over a specific period.
Audit Report
A formal statement issued by an auditor at the conclusion of an audit process, summarizing their opinion on an entity's financial statements.
Retained Earnings
The portion of net income not distributed as dividends but retained by the company for reinvestment or to pay debt.
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