Time interval
2016-2021
Field display
Key audit matters table fields of A-share listed companies |
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Stock code |
Reporting Period |
Serial number |
Classification of key audit matters |
Description of key audit matters |
How to deal with issues |
Sample data
Stock code | Reporting Period | Serial number | Classification of key audit matters | Description of key audit matters | How to deal with issues |
---|---|---|---|---|---|
000050 | 2017-12-31 | 1 | Collectability of individually determined accounts receivable | As of December 31, 2017, Shenzhen Tianma’s accounts receivable* | Accounts receivable for individual determinations* |
000050 | 2017-12-31 | 2 | Measurement of capitalized costs and expenses of important construction projects in progress | As of December 31, 2017, Shenzhen Tianma was under construction* | For important construction projects under construction* |
000050 | 2018-12-31 | 1 | Collectability of accounts receivable | As of December 31, 2018, Shenzhen Tianma’s notes receivable* | Recoverable* for accounts receivable |
000050 | 2018-12-31 | 2 | Goodwill Impairment | As of December 31, 2018, Shenzhen Tianma’s goodwill account* | For goodwill impairment, we implemented* |
000050 | 2018-12-31 | 3 | Measurement of capitalized expenses of important construction projects in progress | As of December 31, 2018, Shenzhen Tianma was mainly in* | For important construction projects under construction* |
000050 | 2019-12-31 | 1 | Bad debt provision for accounts receivable | As of December 31, 2019, Shenzhen Tianma’s accounts receivable* | Anticipation letter for accounts receivable* |
000050 | 2019-12-31 | 2 | Goodwill Impairment | As of December 31, 2019, Shenzhen Tianma’s goodwill account* | For goodwill impairment, we implemented* |
000050 | 2019-12-31 | 3 | Measurement of capitalized expenses of important construction projects in progress | As of December 31, 2019, Shenzhen Tianma was mainly in* | For important construction projects under construction* |
000050 | 2020-12-31 | 1 | Bad debt provision for accounts receivable | As of December 31, 2020, Shenzhen Tianma’s accounts receivable* | Anticipation letter for accounts receivable* |
000050 | 2020-12-31 | 2 | Goodwill Impairment | As of December 31, 2020, Shenzhen Tianma’s goodwill account* | For goodwill impairment, we implemented* |
000050 | 2020-12-31 | 3 | Measurement of capitalized expenses of important construction projects in progress | As of December 31, 2020, Shenzhen Tianma is mainly in* | For important construction projects under construction* |
000050 | 2021-12-31 | 1 | Bad debt provision for accounts receivable | As of December 31, 2021, Shenzhen Tianma’s accounts receivable* | Anticipation letter for accounts receivable* |
000050 | 2021-12-31 | 2 | Goodwill Impairment | As of December 31, 2021, Shenzhen Tianma’s goodwill account* | For goodwill impairment, we implemented* |
000050 | 2021-12-31 | 3 | Measurement of capitalized expenses of important construction projects in progress | As of December 31, 2021, Shenzhen Tianma is mainly in* | For important construction projects under construction* |
000150 | 2017-12-31 | 1 | Goodwill Impairment | As of December 31, 2017, the merger of Yihua Health Company* | For goodwill impairment, we implemented* |
000150 | 2018-12-31 | 1 | Goodwill Impairment | As of December 31, 2018, Yihua Health’s merger capital* | 1. Understand, evaluate and goodwill* |
000150 | 2018-12-31 | 2 | Deferred income tax assets related to deductible losses | As of December 31, 2018, Yihua Health’s merger capital* | 1. Inspection, evaluation and availability* |
000150 | 2019-12-31 | 1 | Goodwill Impairment | As of December 31, 2018, Yihua Health’s merger capital* | 1. Understand, evaluate and goodwill* |
000150 | 2019-12-31 | 2 | Revenue recognition | Qinheyuan Group Co., Ltd., a subsidiary of Yihua Health, and Da* | 1. Evaluation is related to revenue recognition* |
000150 | 2020-12-31 | 1 | Goodwill Impairment | As of December 31, 2019, book value of goodwill* | 1. Understand, evaluate and goodwill* |
000150 | 2020-12-31 | 2 | Revenue recognition | Qinheyuan Group Co., Ltd., a subsidiary of Yihua Health, and Da* | 1. Evaluation is related to revenue recognition* |
300507 | 2017-12-31 | 1 | Revenue recognition | Jiangsu Aoliwei Company’s operating income in 2017 was 60,1* | Our facts regarding revenue recognition* |
300507 | 2017-12-31 | 2 | Impairment of accounts receivable | As of December 31, 2017, Jiangsu Aoliweigong* | Our credit for accounts receivable |
300507 | 2018-12-31 | 1 | Revenue recognition | Jiangsu Aoliwei Company’s operating income in 2018 was 66,7* | Our facts regarding revenue recognition* |
300507 | 2018-12-31 | 2 | Impairment of accounts receivable | As of December 31, 2018, Jiangsu Aoliweigong* | Our credit for accounts receivable |
300507 | 2019-12-31 | 1 | Revenue recognition | Jiangsu Aoliwei Company’s operating income in 2019 is 70,5* | Our facts on revenue recognition* |
300507 | 2019-12-31 | 2 | Impairment of accounts receivable | As of December 31, 2019, Jiangsu Aoliwei* | Our liability for accounts receivable |
300507 | 2020-12-31 | 1 | Revenue recognition | Jiangsu Aoliwei Company’s operating income in 2020 is 81,3* | Our facts on revenue recognition* |
300507 | 2020-12-31 | 2 | Collectability of accounts receivable | As of December 31, 2020, Jiangsu Aoliwei* | Our liability for accounts receivable |
300507 | 2021-12-31 | 1 | Revenue recognition | Jiangsu Aoliwei Company’s operating income in 2021 is 85,7* | Our facts on revenue recognition* |
300507 | 2021-12-31 | 2 | Collectability of accounts receivable | As of December 31, 2021, Jiangsu Aoliwei* | Our liability for accounts receivable |
600550 | 2017-12-31 | 1 | Impairment of available-for-sale financial assets | As of December 31, 2017, Baobian Electric merged* | We specialize in available-for-sale finance* |
600550 | 2017-12-31 | 2 | Revenue recognition | In 2017, Baobian Electric’s consolidated main business income* | We perform* for revenue recognition |
600550 | 2018-12-31 | 1 | Impairment of available-for-sale financial assets | As of December 31, 2018, Baobian Electric merged* | We specialize in available-for-sale finance* |
600550 | 2018-12-31 | 2 | Revenue recognition | In 2018, Baobian Electric’s consolidated main business income* | We perform* for revenue recognition |
600550 | 2019-12-31 | 1 | Revenue recognition | In 2019, Baobian Electric’s consolidated main business income* | We perform* for revenue recognition |
600550 | 2019-12-31 | 2 | Acquisition of equity | Baobian Electric acquired Baoding Xinsheng* through cash acquisition this year | We execute on equity acquisitions* |
600550 | 2020-12-31 | 1 | Key audit matters on revenue recognition | Baobian Electric achieved main business income of 40* in 2020 | We focus on main business income* |
600550 | 2020-12-31 | 2 | Key audit matters for inventory depreciation preparation | As of December 31, 2020, Baobian Electrical Inventory* | We prepare for inventory decline* |
600550 | 2021-12-31 | 1 | Key audit matters on revenue recognition | Baobian Electric will achieve main business income of 40* in 2021 | We focus on main business income* |
600550 | 2021-12-31 | 2 | Key audit matters for inventory depreciation preparation | As of December 31, 2021, Baobian Electrical Inventory* | We prepare for inventory decline* |
603506 | 2017-12-31 | 1 | Recognition of property service income | The main business income of Nandu Property Company in 2017 was 8* | (1)Testing, evaluation and collection* |
603506 | 2017-12-31 | 2 | Cost confirmation | The main business cost of Nandu Property Company in 2017 was 6* | (1) Relevant to operating costs* |
603506 | 2017-12-31 | 3 | Bad debt provision for accounts receivable | Nandu Property Company’s accounts receivable on December 31, 2017* | (1) Relevant to accounts receivable* |
603506 | 2018-12-31 | 1 | Revenue recognition | The main business income of Nandu Property Company in 2018 was 1* | (1) Understanding and revenue recognition* |
603506 | 2018-12-31 | 2 | Cost confirmation | The main business cost of Nandu Property Company in 2018 is 8* | (1) Understanding and cost confirmation* |
603506 | 2018-12-31 | 3 | Goodwill Impairment | As of December 31, 2018, Nandu Property Company* | (1)Based on our understanding of Nandu* |
603506 | 2019-12-31 | 1 | Revenue recognition | The operating income of Nandu Property Company mainly comes from property management* | For revenue recognition, we implement* |
603506 | 2019-12-31 | 2 | Impairment of accounts receivable | As of December 31, 2019, Nandu Property Company* | For impairment of accounts receivable, I* |
603506 | 2019-12-31 | 3 | Goodwill Impairment | As of December 31, 2019, Nandu Property Company* | For goodwill impairment, we implemented* |
Data update frequency
Annual Update