According to the Administrative Measures for Information Disclosure of Listed Companies, listed companies, as information disclosure obligors, must disclose legally required and voluntary information to the market in a true, accurate, timely, and complete manner. Such publicly disclosed information includes but is not limited to: company fundamentals, key accounting data and financial indicators, shareholder holdings, executive compensation, etc. Information disclosure by listed companies serves as a critical basis for government regulation and investor behavior. The effective combination of administrative oversight and market supervision forms a dual-track effect that promotes stable and orderly development in the securities market.
CnOpenData presents the Audit Opinion Data of Financial Reports for A-Share Listed Companies, comprising financial audit opinion tables and key audit matter tables. These datasets cover fields such as stock code, reporting period, audit date, audit firm, audit fees, auditor, classification of key audit matters, description of key audit matters, and response methods for key audit matters.
Time Range
Financial Audit Opinion Table for A-Share Listed Companies: 1990-2025
Key Audit Matters Table for A-Share Listed Companies: 2016-2025
Field Display
Sample Data
Financial Audit Opinion Table for A-Share Listed Companies
Key Audit Matters Table for A-Share Listed Companies
References
- Cheng, Q., Du, F., Wang, X., & Wang, Y. (2016). Seeing is believing: Analysts’ corporate site visits. Review of Accounting Studies, 21(4), 1245-1286.
- Cheng, Q., Du, F., Wang, B. Y., & Wang, X. (2019). Do corporate site visits impact stock prices?. Contemporary Accounting Research, 36(1), 359-388.
- He, X., Yin, H., Zeng, Y., Zhang, H., & Zhao, H. (2019). Facial structure and achievement drive: Evidence from financial analysts. Journal of Accounting Research, 57(4), 1013-1057.
- Tan, S., & Cui, X. (2015). [Can on-site research of listed companies improve analyst forecast accuracy?]. The Journal of World Economy, (4).
Data Update Frequency
Annual updates