Who is this article for?

Users who need to access and interpret auditor-related information across different databases and regions.

Relevant subscription is required.

Ideagen Audit Analytics offers comprehensive auditor-related databases covering SEC, Canada, Europe, and Funds, enabling you to track auditor relationships, changes, fees, opinions, and regulatory information across multiple entity types.

This article explains auditor data in more detail to help you make the most of it.

1. Auditor databases

Ideagen Audit Analytics provides several databases related to auditors and audit firms.

Auditor data is also available for additional entity types through the Other Independent Audits (OIA) modules, including broker-dealers, bank holding companies, non-profit organisations, ERISA benefit plans, registered investment advisers, and private funds. These databases allow you to track auditor relationships and market share across regulated entities beyond SEC public companies.

For a full list of auditor-related databases and their coverage, see the database catalogue.

1.1. Canada and Europe

Both Canada and Europe have auditor-related databases that parallel the US/SEC databases, with some differences.

1.1.1. Canada

Available databases:

• Auditor Changes
• Auditor Engagements
• Audit Fees
• Audit Opinions
• Key Audit Matters (KAMs).

1.1.2. Europe

Available databases:

• Auditor Changes
• Auditor Engagements
• Audit Fees
• Audit Opinions
• KAMs
• Transparency Reports
• ESG Assurance Reports

For the complete list of databases and fields in each region, see the database catalogue or the data dictionaries for the specific databases.

2. Auditor Engagements and Auditor Changes

Auditor Engagements and Auditor Changes are related but serve different purposes:

• Auditor Engagements shows the current auditor for each entity. There is one record per company in the SEC database, or one per auditor per company in Canada, Europe, and Funds (which allow multiple auditors). The current auditor is determined by logic that draws from both auditor change data and audit opinion data.
  This database is useful for answering questions like "Who is the current auditor for this company?" or "How many clients does this firm have?"
• Auditor Changes records individual change events when an auditor is dismissed or a new auditor is engaged. Each row represents a single change event.
  This database is useful for answering questions like "When did this company change auditors?" or "How many auditor changes occurred this quarter?"

The Activity field in the Engagements database indicates which dataset was used to determine the current auditor: Engagement means auditor change data was used, and Opinion means audit opinion data was used.

For details on the fields available in each database, refer to the data dictionaries available from the respective search pages.

3. Auditor tenure

Auditor tenure data is available in the Auditor Engagements databases. The specific fields vary by region. For field-level detail, refer to the data dictionary for the specific Engagements database you are working with.

3.1. SEC

Includes the following fields:

• Auditor Since Year - Indicates when the current auditor was first engaged.
• Auditor Since Code - Qualifies whether this is exact ("Since") or approximate ("Since at Least").

3.2. Canada

Includes the following fields:

• Auditor Since Year - Indicates when the current auditor was first engaged.
• Auditor Since Code - Qualifies whether this is exact ("Since") or approximate ("Since at Least").

3.3. Europe

Includes the following fields:

• Auditor Since Date
• Auditor Since Year - Indicates when the current auditor was first engaged.
• Auditor Since Code - Qualifies whether this is exact ("Since") or approximate ("Since at Least").
• Auditor Tenure - Calculates number of years engaged.
• Estimated Rotation Year - Based on EU mandatory rotation requirements.

3.4. Funds

Includes the following fields:

• Auditor Since Year - Indicates when the current auditor was first engaged.
• Auditor Tenure - Calculates number of years engaged.

Note

SEC Audit Opinions also contain auditor tenure information collected from the text of the opinion. This disclosure was implemented as part of PCAOB requirements that went into effect in 2018.

The tenure data in Opinions may differ from the Auditor Since data in Engagements because they are sourced differently.

4. Auditor location

Auditor location data is available on the platform and in data feeds.

On the platform, audit firm profiles include location information such as headquarters and office addresses. Audit firm profiles are accessible from the Auditors section of the platform.

In data feeds, auditor location data is available through supporting tables (e.g., AUDITOR_LOCATION). These tables include an is_primary field that indicates whether a location is the firm's headquarters. Supporting tables can be joined to the main feed using the auditor key fields described in the Entity Relationship Diagram (ERD) included with your data dictionary.

For questions about the specific location fields available in your feed, contact us.

5. Audit partner names

Audit partner names are available with varying coverage by region. For field-level detail, refer to the data dictionary for the relevant Audit Opinions database.

5.1. SEC/US

Engagement partner and review partner names are available through Form AP data filed with the PCAOB.

On the platform, partner names are included in the Form AP download (a supplement to the Audit Opinions database) and on the Audit Opinion tab of company profiles.

5.2. Canada

Partner names are disclosed in the audit opinion and are included in the Canadian Audit Opinions database. They are also available on Canadian company profiles.

5.3. Europe

Partner names are disclosed in the audit opinion and are included in the European Audit Opinions database. They are also available on European company profiles.

6. Auditor affiliates

Auditor affiliate refers specifically to a non-US member firm of a global audit network. Affiliate data is tracked for the Big Four firms (Deloitte, EY, KPMG, PwC) and Grant Thornton - these are the only firms that appear in the auditor affiliate fields across the data.

On the platform, audit firm profiles include affiliate information and client summaries broken down by affiliate. In data feeds, affiliate key fields (e.g., CURR_AUDITOR_AFFILIATE_FKEY) link records to the specific affiliate involved.

Understanding affiliates is important when tracking auditor changes within the same network. For example, when a company's audit moves from one country-specific member firm to another within the same global network.

7. Company-specific auditor information

The fastest way to find auditor information for a specific company is through company profiles on the platform. Company profiles include an overview of the current auditor, audit opinion history, and related auditor data across databases.

For SEC companies, profiles are available at the company level with tabs for auditor-related information including current auditor, audit opinions (with Form AP partner data), audit fees, and AQRM risk flags. Canadian and European company profiles follow a similar structure.

To view a firm's client base, use audit firm profiles, which include a client summary with current and historical client counts by entity type. They can also download the current clients for the firm.

For bulk downloads, use the relevant database search pages (e.g., Auditor Engagements, Auditor Changes) with company or auditor filters applied.

8. Historical auditor data

The Auditor Engagements databases show the current auditor only. If you need to understand a company's auditor history, the most practical approach is to use the Auditor Changes and Audit Opinions databases, which contain historical records of change events and issued opinions. These can be used to reconstruct auditor history for a specific company.

For SEC companies, a historical engagements feed is also available (data feed only, not on the platform), though this dataset is complex and may require additional guidance. Contact us if you are interested in historical engagements data.

Note

For other regions (Canada, Europe, Funds), historical engagements data is not available.