Who is this article for?

Users trying to understand database populations.

Relevant subscription is required.

Each database tracks a different type of event or filing, so each one defines a row differently, and understanding what each row represents is the key to interpreting your results correctly.

1. Understanding row behaviour

A common question from users is: "Why am I seeing duplicate rows for the same company?"

In almost every case, these are not duplicates. They are separate records that each represent something distinct. The database is working as designed, the key is understanding what each row represents.

What counts as one record in Audit Fees is not the same as what counts as one record in Audit Opinions or Internal Controls. Different databases have different units of observation based on the type of disclosure or event they track.

2. Reviewing database-specific row definitions

Each database defines rows differently based on what it tracks:

• Audit Fees - One row per company, per fiscal year end, per auditor. If a company paid fees to multiple auditors, you will see two rows for that fiscal year: one for each auditor. This is expected and reflects the actual fee disclosures
• Audit Opinions - One row per opinion filed. A single company may have multiple opinions in a given year. The database captures every opinion, not just one per company per year
• Internal Controls (SOX 404) - Each row represents either an auditor's attestation report or management's assessment. For the same company and fiscal year, you may see separate rows for the 404(a) management assessment and the 404(b) auditor attestation, because these are distinct evaluations with potentially different conclusions
• Auditor Changes - One row per auditor change event. Related dismissals and engagements will be in a single row

3. Resolving unexpected results

To resolve unexpected results:

1. Check the search guide for the database you are working with.
2. Review the data dictionary for field-level definitions.
3. Use filters to narrow your results.
4. Contact us if something still does not look right.

Each search guide explains what a row represents, the collection methodology, and how the search page filters work. Search guides are available on the Ideagen Audit Analytics platform under the Help menu for each database.

Data dictionaries are available as downloads from the search results page of each database. They provide field-level definitions, including what is included in each record and how fields relate to one another.

Each database search page provides filters based on the data it tracks. For example, Internal Controls allows filtering by auditor's attestation or management's assessment. Refer to the search guide for available filters in your database.

If something still does not look right, contact us to confirm whether what you are seeing is expected or flag it for review.

4. Accounting for historical data changes

Some databases have expanded their collection methodology over time, which can affect the number of records you see across different periods.

The Audit Opinions database has seen two major methodology updates. In late 2016, filing types were expanded due to the PCAOB's Form AP rule, effective January 2017. In 2022, collection grew to include opinions where the opinion entity was not the registrant. These non-registrant opinions are available as a separate subscription, appearing as a supporting table in data feeds or a separate platform download.

Note

If you see a sudden increase in record counts during a time-series analysis, it may be due to a methodology change, not a data quality issue. Check the database's search guide for any major methodology updates.