Русско-англо-русский юридический словарь

An expert report is a study written by one or more authorities 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. (Wikipedia)