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Using the Europe Audit Opinions database
Who is this article for?
Users who want to learn more about the Europe Audit Opinions database.
No special access or permissions are required.
This article provides an overview of the Europe audit opinions database and its search features.
1. General overview
The Audit Analytics Europe audit opinion database contains all auditor report data disclosed by public companies listed on EEA, UK, and Swiss regulated exchanges as well as LSE AIM. Where available, it also contains auditor reports disclosed by companies listed on select EEA non‑regulated exchanges. Currently, the only non‑regulated exchange tracked is the LSE AIM.
2. Common uses
- Track audit opinions by engaged auditor
- Find and analyze companies with joint audit opinions
- Know how much companies have paid auditors in audit, non‑audit, and other fees
- Search “going concern” modifications – when the auditor expresses doubt about a company’s financial health
- Identify lead engagement partner(s)
- Match fees paid to the signing auditor in one download
- Find opinions by the number of KAMs with one easy selection
The Europe audit opinions database is available online, through WRDS, and through data feeds [Feed72] with the relevant subscription.
Saved search alert: Yes
Daily summary email: No
3. Collection methodology
This database stores the information parsed from the independent auditor’s report published by the exchange‑listed companies tracked in the EU. This data is sourced from company annual reports.
4. Searching
The Europe audit opinion search page offers the following filters:
| Name | Description | Data dictionary field(s) | Sort by? |
|---|---|---|---|
| Filter by auditor | Filter by opinions for a specific auditor or group of auditors | Auditor name | Yes |
| Filter by auditor networks | Filter by name of the auditor network, alliance, or association | Auditor network | No |
| Search by entity map key or ticker | Filter results to a specific population | Entity map key, primary exchange ticker | Yes |
| Market indexes | Filter for market index | Market indexes | No |
| Languages | Filter by language of document | Language | No |
| Currency | Toggles currencies for financial data filters between USD, EUR, GBP | N/A | No |
| Market cap (EUR) | Filter by companies’ market caps | Market cap EUR, GBP, USD, reported currency | Yes |
| Revenue (EUR) | Filter by companies’ revenue | Revenue EUR | Yes |
| Going concern | Indicates whether there is a going concern in opinion or not | Going concern | No |
| Opinion types | Filter by the four types of opinions (unqualified, qualified, adverse, disclaimer) | Opinion type | No |
| Search industries | Filter by companies’ industry(s) | SIC code key, NAICS code key | No |
| Company location | Filter by current business address location(s) | Headquarter city, country, country code | No |
| Auditor location | Filter by auditor location | Auditor home office city, state | No |
| Fiscal year end date | Filter by a range of opinions to return on fiscal year ended date | Opinion fiscal year end | Yes |
| Signature date | Filter by a range of opinions to return on auditor signature dates | Opinion signature date | Yes |
| KAMs disclosed | Filter by total number of KAMs disclosed in opinion | Total KAMs in opinion | No |
| 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
- Download: market indexes mapping
Europe audit opinions data dictionary
6. Additional information
The signing partner information must, by law, be used in a manner consistent with the public interest and compatible with the regulatory reason it was initially collected (e.g. accounting quality and financial disclosure integrity). As we have our own methodology, when the lead isn’t specified, we use the first partner listed.