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Using the Europe Auditor Changes search
Who is this article for?
Users who want to learn all about the Europe Auditor Changes search.
No special access or permissions are required.
This article provides an overview of the Europe auditor changes database and its search features.
1. General overview
The Audit Analytics Europe auditor change database tracks auditor changes of companies with equities listed on regulated EEA and Swiss exchanges as well as the LSE AIM.
EU regulations require public interest entities (which includes listed entities) to rotate their auditors at least every ten years, unless member state‑adopted extensions apply.
2. Common uses
- Track wins and losses in the auditor market in Europe
- Analyze trends in auditor concentration by country
- See if the auditor change was the result of an issue including a going concern or disagreement, and if the auditor resigned or was dismissed
- Identify trends in audit fees surrounding auditor changes
- Key data points include date of announcement, effective dates, and the fiscal year to be audited by the engaged auditor
The Europe auditor changes database is available online, through WRDS, and through data feeds [Feed75] with the relevant subscription.
Saved search alert: Yes
Daily summary email: No
3. Collection methodology
This data is sourced from the following: company annual reports, AGM documentation, press releases. It is found through both internal and external processes including, but not limited to:
- Collection of audit opinions
- Third‑party filing source
- In some cases, stock exchange alerts
4. Searching
The auditor changes search page offers the following filters:
| Name | Description | Data dictionary field(s) | Sort by? |
|---|---|---|---|
| Departed/resigned auditor | Filter by the departing auditor | Departed auditor name | Yes |
| Departed/resigned auditor network | Filter by name of the auditor network, alliance, or association of the departed auditor | N/A | No |
| Engaged auditor | Filter by the engaged auditor | Engaged auditor name | Yes |
| Engaged auditor network | Filter by name of the auditor network, alliance, or association of the engaged auditor | N/A | No |
| Search by entity map key or ticker | Filter for a specific auditor or group of auditors | Entity map key, ticker | Yes |
| Market indexes | Filter for market index | Market indexes | No |
| Languages | Filter by language of document | Language | No |
| Currency | Filter by currency in which the financial figures were originally stated | Reported currency | No |
| Market cap (EUR) | Filter by range of market capitalization as of stock price date | Market cap EUR | Yes |
| Revenue (EUR) | Filter by range of past year’s total revenue | Revenue EUR | Yes |
| Search industries | Filter by companies’ industry(s) | SIC code, NAICS code | No |
| Company location | Filter by current business address location(s) | Headquarter city, country, country code | Yes |
| Engaged auditor location | Filter by engaged auditor location | N/A | No |
| Departed auditor location | Filter by departed auditor location | N/A | No |
| Departed | Filter by the effective departed date | Departed effective date | Yes |
| Engaged | Filter by the effective engaged date | Engaged effective date | Yes |
| Filter by market | Filter by principal exchange | Primary exchange | No |
5. Results
Results can be viewed at the bottom of the page.
- CSV file downloads of the results (all fields available in the data dictionary)
- Download: market indexes mapping
- Europe auditor changes data dictionary
- Overview of individual companies’ profile
- Departed auditor profile
- Engaged auditor profile