data d audit pinions · data dictionary - audit opinions overview the audit opinion data set covers...

Data Dictionary - Audit OpiniOns


Overview

The audit opinion data set covers all SEC registrants who have disclosed their auditor’s report on the audit of the financial statements in electronic filings since 1 January 2001. The data has been extracted principally from the following form types: 10-K, 10KSB, 20-F, 40-F, N-CSR, S-1, SB-1 and S-11. Each row represents the data concerning the auditor’s opinion.

Data Field DefinitionsThe following field names are in bold for the name as it appears on our web site downloads; the field names as they appear in our data feeds are in italics.

Table of Contents

Registrant General InformationAuditor Opinion InformationRegistrant Auditor Fee InformationRegistrant Financial InformationContactAppendix - Going Concern Issues

1-34-6

789

A1


Registrant General Information

CompanynameRegistrant’s current name as filed with the SEC. Programmatically extracted and matched from the sec.gov’s registrant header page.

CIK Codecompany_fkeyEdgar’s Central Index Key. Unique numeric identifier for each registrant. Programmatically extracted and matched from the sec.gov’s registrant header page.

TickerTickerRegistrant’s current stock ticker symbol (as of the most recent business day). Programmatically extracted and matched from a third party data provider.

MarketmarketPrincipal exchange the registrant’s stock currently trades on (as of the most recent business day). Programmatically extracted and matched from a third party data provider.

Filer Statusis_large_accelerated_file_as_of_event_dateis_accelerated_filer_as_of_event_dateis_smaller_reporting_company_as_of_event_dateFiling status as disclosed historically by the registrant in the corresponding filing. Please note that the designation of “Large Accelerated Filer” was not approved by the SEC until September 2005, and the designation of “Smaller Reporting Company” was not approved by the SEC until February 2008.

Bus Street 1bus_street_1Current business address information. Programmatically extracted and matched from the sec.gov’s registrant header page.

Bus Street 2bus_street_2Current business address information. Programmatically extracted and matched from the sec.gov’s registrant header page.

Citybus_cityCurrent business address information. Programmatically extracted and matched from the sec.gov’s registrant header page.

1


Registrant General Information (continued)

Countybus_county County of the company business address. County is most probable since multiple counties per zip code can exist.

State Codebus_stateCurrent business address information. Programmatically extracted and matched from the sec.gov’s registrant header page.

State Namebus_stateCurrent business address information. Translation of state code field.

State Regionbus_state_regionCurrent business address information. Translation of state code field to geographic region.

ZipBus_zipCurrent business address information. Programmatically extracted and matched from the sec.gov’s registrant header page.

Bus PhoneBus_phoneCurrent business address information. Programmatically extracted and matched from the sec.gov’s registrant header page.

Parent CIKultimate_parent_company_fkeyThe CIK Code of the parent company, if the registrant is the subsidiary of another SEC registrant. Assigned by internal researchers.

Parent Nameultimate_parent_company_nameThe name of the parent company, if the registrant is the subsidiary of another SEC registrant. Assigned by internal researchers.

SIC Codesic_code_fkey4 digit SIC industry code. Programmatically extracted and matched from the sec.gov’s registrant header page.

2


Registrant General Information (continued)

SIC Descriptionsic_code_descriptionTranslation of SIC Code.

NAICS Codenaics_code_fkey6 digit NAICS industry code. Assigned by internal researchers.

NAICS Descriptionnaics_code_descriptionTranslation of NAICS Code.

Filer Actfiler_actThe Securities Act that requires a company to submit filings to the SEC. ( 33, 34, 40, 98) Programmatically extracted and matched from the sec.gov’s registrant header page.

3


Auditor Opinion Information

Audit Opinion Keyaudit_opinion_keyUnique numeric key for each row of data.

Auditorauditor_nameName of the auditor who signed the auditor’s report on the audit of the financial statements.

Auditor Keyauditor_fkeyUnique numeric identifier for each auditor.

Auditor Cityauditor_cityAuditor’s city as disclosed in the auditor’s report.

Affiliateauditor_affiliate_nameName of foreign affiliate if applicable.

Auditor State Codeauditor_stateAuditor’s state as disclosed in the auditor’s report.

Auditor State Nameauditor_state_nameAuditor’s state name as disclosed in the auditor’s report.

Auditor State Regionauditor_regionTranslation of state code field to geographic region.

Year Ended Datefiscal_year_ended_of_opinionYear ended date for which the auditor’s report corresponds.

Fiscal Year (Ideal)fiscal_year_of_opinion4 digit year based on the calendar year ended for the corresponding information. Note that calendar year ends between Jan 1 to 15 would be given the previous year digit. For example a calendar year ended “2 Jan 2005” would have the value for this field be “2004”. A calendar year ended “28 Jan 2005” would have the value for this field be “2005”.

4


Auditor Opinion Information (continued)

Fiscal Year Month (Ideal)2 digit month based on the calendar year ended for the corresponding information. Note that calendar year ends between days 1 to 15 would be given the previous month digit. For example a calendar year ended “2 Jan 2005” would have the value for this field be “12”. A calendar year ended “28 Jan 2005” would have the value for this field be “01”.

Signature Datesignature_date_of_opinionDate the auditor signed their report.

SourcesourceIndicates the SEC form from which information has been obtained.

Source Datefile_dateDate on which the filing was submitted to the SEC.

Going Concern *See appendix for a complete list of issues identified. going_concernIndicates the auditor qualified their opinion with a going concern assumption.

Going Concern Issue Key Listgoing_concern_issue_key_listUnique numeric identifiers for each issue found in “Going Concern Issue Phrase List”.

Going Concern Issue Phrase Listgoing_concern_issue_phrase_listList of issues the auditor identified as contributing to the going concern modification.

Accounting Basisaccounting_basisIndicates which basis of accounting the registrant’s financial statements conform to as disclosed in the auditor’s opinion.

Is Integrated AuditIs_ Integrated_AuditIndicates opinion was part of an “integrated audit”. An “integrated audit” is defined as occurring when in addition to the auditor expressing an opinion on the financial statements they also issued an opinion on the effectiveness of internal controls over financial reporting (per PCAOB Standard #5)

Is Additional OpinionIs_Additional_OpinionIdentifies additional opinions for the same period by the same auditor.

Additional Signature Date 1Additional_Signature_Date_1Date of the first opinion signature note. (i.e. March 6, 20XX, except for note 17 which is April 10, 20XX)

5


Auditor Opinion Information (continued)

Additional Signature Date 2Additional_Signature_Date_2Date of the second opinion signature note (i.e. March 6, 20XX, except for note 17 which is April 10, 20XX, and note 13 which is June 2, 20XX)

Additional Signature Date 3Additional_Signature_Date _3Date of the third opinion signature note. (i.e. March 6, 20XX, except for note 17 which is April 10, 20XX, note 13 which is June 2, 20XX, note 18 which is September 5, 20XX)

Additional Signature Date 4Additional_Signature_Date _4Date of the fourth opinion signature note.. Additional Signature Date 5Additional_Signature_Date _5Date of the fifth opinion signature note.

6


Registrant Auditor Fee Information

Fees Fiscal Year Endedmatchfy_sum_fees_fiscal_yearIndicates the fiscal year to which the following auditor fee fields correspond.

Audit Feesmatchfy_sum_audit_feesTotal audit fees paid during the Fees Fiscal Year Ended. If more than one firm was paid during the fiscal year, this field shows the sum of all audit fees paid.

Non Audit Feesmatchfy_sum_non_audit_feesTotal non audit fees paid during the Fees Fiscal Year Ended. If more than one firm was paid during the fiscal year, this field shows the sum of all non audit fees paid.

Total Feesmatchfy_sum_total_feesTotal auditor fees paid during the Fees Fiscal Year Ended. If more than one firm was paid during the fiscal year, this field shows the sum of all fees paid.

7


Registrant Financial Information

Financial DataThe financial data points are matched on fiscal year end date. Please note that when the “Financials Date” field is null or zero, it signifies that we were unable to match corresponding financial information to the data row in question.

Stock Pricematchfy_price_closeClosing price of the registrant’s equity on the date specified (see field Stock Price Date). This value is used to calculate the year end market capitalization.

Stock Price Datematchfy_price_dateCorresponding date for the Stock Price field.

Market Capmatchfy_total_shares_outstanding_market_capMarket capitalization as of Stock Price Date. Calculated by multiplying total shares outstanding as of Stock Price Date times Stock Price.

Financials Datematchfy_date_ttmCorresponding year ended date for the Revenue, Earnings, Book Value and Assets fields.

Revenuematchfy_incmst_revenue_ttmCorresponds to the past year’s Total Revenue usually found as the first item on the Income Statement. Note that for banks and financial institutions revenue includes both interest and non-interest income. In addition banks and financial institutions do not include write downs or losses of any kind when calculating Total Revenue.

Earningsmatchfy_incmst_net_income_ttmCorresponds to the past year’s Net Income and is a calculated field (Revenues – Expenses) usually found as a line item on the Income Statement.

Book Valuematchfy_balsh_book_valueCorresponds to the year end Book Value and is a calculated field (Total Stockholders’ Equity – Goodwill – Intangible Assets).

Assetsmatchfy_balsh_total_assetsCorresponds to the year end Total Assets and is usually found as an item on the Balance Sheet.

8Document last updated 27 January 2012


Contact

For more information about online subscriptions, data feeds and custom reports please contact:

Audit Analytics™(508) [email protected] 9 Main Street, Suite 2FSutton, MA 01590

Call or email us to schedule your personal online demonstration today!

9

The following is a list of issues identified in the audited financial opinions qualified with a going concern assumption.

Absence of significant revenuesAccumulated/retained earnings deficitAssets – inadequate, limited, immaterial or impairedBankruptcyBenefit Plan, Pension, etc. - ObligationsChanged industry or businessCompensation deferredCompetitor threatCredit line reduced, unavailable or dueCredit quality deteriorationDebt covenants/agreements uncertain or not in complianceDebt is substantialDecline in revenueDerivatives - obligations, lossesDevelopment stageDiscontinued/Disposal of OperationsExploration/Pre-exploration StageGross margin – negativeInitial lossInsufficient / limited cash, capital or liquidity concernsLiabilities exceed assetsLiquidation of assetsLitigation contingenciesNeed for additional financing for funding obligations and/or servicing debtNeed for additional financing for growth or to meet business objectivesNeed for additional financing to sustain operationsNegative cash flow from operationsNet losses since inceptionNet/Operating Loss (including recurring losses)No dividendsNo explanationNo Marketable Product(s)Not commenced, limited or no operationsNotes Payable/Debt - Default, Due, delinquencyProduct demand or pricing - decline or limitedProfitability concernsRecoverability of (natural) resources - uncertainRefinancing contingenciesRegulatory capital - decline or deficiencyRegulatory settlements, obligations and contingenciesRestructuring contingenciesSeeking or needs to combine with existing companyStock/share Option Exercise Risk(s)Stockholder equity or partner capital - deficiency or decreaseSubsidiary - spin offVendor-supplier disputes or disruptionsWorking capital/current ratio deficit/inadequacy

A1

appenDix - GoinG ConCern issues

data d audit pinions · data dictionary - audit opinions overview the audit opinion data set covers...

Documents