An expert report is a study written by one or more experts that states findings and offers opinions.
In law, expert reports are generated by expert witnesses offering their opinions on points of controversy in a legal case, and are typically sponsored by one side or the other in a litigation in order to support that party's claims. The reports state facts, discuss details, explain reasoning, and justify the experts' conclusions and opinions.
In medicine, an expert report is a critical assessment of a medical topic, for example, an independent assessment of the cost-benefit ratio of a particular medical treatment.
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“What has history to do with me? Mine is the first and only world! I want to report how I find the world. What others have told me about the world is a very small and incidental part of my experience. I have to judge the world, to measure things.”
—Ludwig Wittgenstein (1889–1951)