According to the "Measures for the Administration of Information Disclosure by Listed Companies", listed companies, as information disclosure obligors, should truthfully, accurately, timely and completely disclose to the market information disclosed in accordance with the law and voluntarily. This publicly disclosed information includes but is not limited to the company's basic information, major accounting data and financial indicators, shareholder shareholdings, executive compensation, etc. Information disclosure by listed companies is an important basis for government supervision and investor behavior. The combination of effective administrative supervision and market supervision has formed a dual-track effect that promotes the stable and orderly development of the securities market.
CnOpenData launches audit opinion data on financial reports of A-share listed companies, including financial audit opinion tables and key audit matters tables, coveringstock codes, announcement dates, reporting periods, audit results, total audit fees, and accounting firms , signing accountant, classification of key audit matters, description of key audit matters, matter response methodsand other fields.
Time interval
Financial audit opinion form: 1997-2021
Table of key audit matters: 2016-2021
Field display
| A-share listed company financial audit opinion form fields | Table of key audit matters for A-share listed companies |
|---|---|
| Stock code | Stock code |
| Announcement Date | Reporting Period |
| Reporting Period | Serial number |
| Audit results | Classification of key audit matters |
| Total audit fees (yuan) | Description of key audit matters |
| Accounting firm | How to deal with issues |
| Signing Accountant |
Sample data
Financial audit opinion form of A-share listed companies
| Stock code | Announcement Date | Reporting Period | Audit results | Total audit fees (yuan) | Accounting firm |
|---|---|---|---|---|---|
| 000001 | 2022-03-10 | 2021-12-31 | Standard unqualified opinion | 8300000 | Ernst & Young Hua Ming LLP |
| 000001 | 2021-02-02 | 2020-12-31 | Standard unqualified opinion | 11030000 | PricewaterhouseCoopers Zhongtian Accounting Firm |
| 000001 | 2020-02-14 | 2019-12-31 | Standard unqualified opinion | 10630000 | PricewaterhouseCoopers Zhongtian Accounting Firm |
| 000001 | 2019-03-07 | 2018-12-31 | Standard unqualified opinion | 9200000 | PricewaterhouseCoopers Zhongtian Accounting Firm |
| 000001 | 2018-03-15 | 2017-12-31 | Standard unqualified opinion | 9030000 | PricewaterhouseCoopers Zhongtian Accounting Firm |
| 000001 | 2017-03-17 | 2016-12-31 | Standard unqualified opinion | PricewaterhouseCoopers Zhongtian Accounting Firm | |
| 000001 | 2016-03-10 | 2015-12-31 | Standard unqualified opinion | PricewaterhouseCoopers Zhongtian Accounting Firm | |
| 000001 | 2015-03-13 | 2014-12-31 | Standard unqualified opinion | PricewaterhouseCoopers Zhongtian Accounting Firm | |
| 000001 | 2014-03-07 | 2013-12-31 | Standard unqualified opinion | PricewaterhouseCoopers Zhongtian Accounting Firm | |
| 000001 | 2013-03-08 | 2012-12-31 | Standard unqualified opinion | Ernst & Young Hua Ming LLP | |
| 000001 | 2012-08-16 | 2012-06-30 | Standard unqualified opinion | Ernst & Young Hua Ming LLP | |
| 000001 | 2012-03-09 | 2011-12-31 | Standard unqualified opinion | Ernst & Young Hua Ming LLP | |
| 000001 | 2011-08-18 | 2011-06-30 | Standard unqualified opinion | Ernst & Young Hua Ming LLP | |
| 000001 | 2011-02-25 | 2010-12-31 | Standard unqualified opinion | Ernst & Young Hua Ming LLP | |
| 000001 | 2010-08-25 | 2010-06-30 | Standard unqualified opinion | Ernst & Young Hua Ming LLP | |
| 000001 | 2010-03-12 | 2009-12-31 | Standard unqualified opinion | Ernst & Young Hua Ming LLP | |
| 000001 | 2009-08-21 | 2009-06-30 | Standard unqualified opinion | Ernst & Young Hua Ming LLP | |
| 000001 | 2009-03-20 | 2008-12-31 | Standard unqualified opinion | Ernst & Young Hua Ming LLP | |
| 000001 | 2008-08-21 | 2008-06-30 | Standard unqualified opinion | Ernst & Young Hua Ming LLP | |
| 000001 | 2008-03-20 | 2007-12-31 | Standard unqualified opinion | Ernst & Young Hua Ming LLP | |
| 000001 | 2007-08-16 | 2007-06-30 | Standard unqualified opinion | Ernst & Young Hua Ming LLP | |
| 000001 | 2007-03-22 | 2006-12-31 | Standard unqualified opinion | Shenzhen Pengcheng Accounting Firm Co., Ltd. | |
| 000001 | 2006-08-18 | 2006-06-30 | Standard unqualified opinion | Shenzhen Pengcheng Accounting Firm | |
| 000001 | 2006-04-01 | 2005-12-31 | Standard unqualified opinion | Shenzhen Pengcheng Accounting Firm Co., Ltd. | |
| 000001 | 2005-08-19 | 2005-06-30 | Standard unqualified opinion | Shenzhen Pengcheng Accounting Firm Co., Ltd. | |
| 000001 | 2005-04-26 | 2004-12-31 | Unqualified opinion with emphasis paragraph | Shenzhen Pengcheng Accounting Firm | |
| 000001 | 2004-08-31 | 2004-06-30 | Standard unqualified opinion | Shenzhen Pengcheng Accounting Firm | |
| 000001 | 2004-04-15 | 2003-12-31 | Standard unqualified opinion | Shenzhen Pengcheng Accounting Firm | |
| 000001 | 2003-08-20 | 2003-06-30 | Standard unqualified opinion | Shenzhen Pengcheng Accounting Firm | |
| 000001 | 2003-04-24 | 2002-12-31 | Standard unqualified opinion | Shenzhen Pengcheng Accounting Firm | |
| 000001 | 2002-08-14 | 2002-06-30 | Standard unqualified opinion | Shenzhen Pengcheng Accounting Firm | |
| 000001 | 2002-04-19 | 2001-12-31 | Standard unqualified opinion | Shenzhen Pengcheng Accounting Firm | |
| 000001 | 2001-08-10 | 2001-06-30 | Standard unqualified opinion | Shenzhen Pengcheng Accounting Firm | |
| 000001 | 2001-04-14 | 2000-12-31 | Standard unqualified opinion | Shenzhen Pengcheng Accounting Firm | |
| 000001 | 2000-04-19 | 1999-12-31 | Standard unqualified opinion | Shenzhen Zhongshen Accounting Firm | |
| 000100 | 2022-04-28 | 2021-12-31 | Standard unqualified opinion | 3846000 | Dahua Accounting Firm |
| 000100 | 2021-03-11 | 2020-12-31 | Standard unqualified opinion | 3520000 | Dahua Accounting Firm |
| 000100 | 2020-03-31 | 2019-12-31 | Standard unqualified opinion | 3160000 | Dahua Accounting Firm |
| 000100 | 2019-03-20 | 2018-12-31 | Standard unqualified opinion | 4050000 | Dahua Accounting Firm |
| 000100 | 2018-04-28 | 2017-12-31 | Standard unqualified opinion | 3880000 | Dahua Accounting Firm |
| 000100 | 2017-04-28 | 2016-12-31 | Standard unqualified opinion | Dahua Accounting Firm | |
| 000100 | 2016-03-29 | 2015-12-31 | Standard unqualified opinion | Dahua Accounting Firm | |
| 000100 | 2015-03-03 | 2014-12-31 | Standard unqualified opinion | Dahua Accounting Firm | |
| 000100 | 2014-02-25 | 2013-12-31 | Standard unqualified opinion | Dahua Accounting Firm | |
| 000100 | 2013-02-27 | 2012-12-31 | Standard unqualified opinion | Dahua Accounting Firm | |
| 000100 | 2012-02-28 | 2011-12-31 | Standard unqualified opinion | Dahua Accounting Firm | |
| 000100 | 2011-02-26 | 2010-12-31 | Standard unqualified opinion | Lixin Dahua Accounting Firm | |
| 601008 | 2020-03-27 | 2019-12-31 | Standard unqualified opinion | 680000 | Shanghui Accounting Firm |
| 601008 | 2019-03-23 | 2018-12-31 | Standard unqualified opinion | 680000 | Shanghui Accounting Firm |
| 601008 | 2018-04-26 | 2017-12-31 | Standard unqualified opinion | 380000 | Shanghui Accounting Firm |
Table of key audit matters for 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 |
|---|---|---|---|---|---|
| 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* |
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.
li>- 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 Songtao, Cui Xiaoyong, 2015: "Can research on listed companies improve the accuracy of analysts' forecasts", "World Economy" Issue 4.
Data update frequency
Annual Update