The Audit Analytics Audit Opinion database tracks auditor reports on financial statements disclosed for SEC registrants since 2000.
- Use audit opinions as a factor to gauge financial reporting quality
- Integrates the signing partner(s) information and other audit firms in compliance with PCAOB Form AP
- Track “going concern” modifications – when the auditor expresses doubt about the company’s financial health
- Know which office – domestic or foreign – signed the opinion
- Find opinions not in compliance with GAAP
- Benchmark clients by the audit engagement partner
- Identify long auditor and client tenure relationships
Companies are required to file an independent auditor's written report that contains an opinion as to whether the financial statements are fairly stated and comply in all material respects with GAAP.
Rule: Article 2-02 of Regulation S-X
|Module||Audit + Compliance|
|Coverage||All ’33 & ’34 Act Filers|
|Availability||Online • Data Feed • Excel • WRDS|
DocumentationAudit + Compliance
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