/ɔːdɪtɪd fɪˈnænʃəl ˈsteɪtmənt/ – Phrase
Definition: báo cáo tài chính đã được kiểm toán.
A more thorough explanation: An audited financial statement is a set of financial documents that have been examined and verified by an independent certified public accountant (CPA) or auditing firm. The purpose of the audit is to provide assurance that the financial information presented in the statement is accurate and in compliance with generally accepted accounting principles (GAAP) or other relevant financial reporting standards.
Example: The audited financial statement was submitted to the regulatory authorities for review.