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 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.
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  • 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

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