It refers to the intended reader for one’s piece of writing.*

The statement you provided refers to the concept of "Audience" in writing. Here are the steps to understand it:

1. The phrase "It refers to the intended reader for one’s piece of writing" is defining a concept in the context of writing or composition.

2. This concept is the "Audience". In writing, the audience is the person or people who will be reading your work.

3. An author always writes with an audience in mind. This could be a specific individual, a group of people, or a more general audience.

4. Knowing your audience helps to guide the writing process. It influences the tone, style, and content of the piece.

5. For example, if you're writing a children's book, your intended audience is children. This would influence the language you use, the complexity of the plot, and many other factors.

6. In conclusion, the phrase "It refers to the intended reader for one’s piece of writing" is defining the concept of an "Audience" in writing.