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Table of key audit matters for A-share listed companies

Time interval

2016-2021

Field display

Key audit matters table fields of A-share listed companies
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