A Beta Reader report is highly useful and honest report by someone who knows and loves books. It will be someone who we know will give you an honest report and feed back to you what a reader thinks of the book, with some ways to make it more readable.
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This is not a professional Manuscript Appraisal (see below for that link) but rather a report from a peer and fellow reader. 
As an author you are looking for fresh eyes and honest feedback on your book.  The reader report needs to be objective, honest and constructive. An author can use this beta feedback to re-assess, re-write the next draft and take the book forward.

It will cover

1.   Overall impression
2.   Beginning of the book /  hook
3.   Characters (general, lead character, other main characters)
4.   The middle build
5.   The ending
6.   Plot progression or argument development (this is about the book structure)
7.   Language use
8.   Weaknesses
9.   Strengths