Auditor's Report (Historical)
Returns the auditor's opinion/report type for a company's audited financial statements. This indicates whether the auditor issued an unqualified (clean) opinion or had qualifications.
Return Values
| Value | Meaning |
|---|---|
| UQ | Unqualified opinion (clean) |
| Q | Qualified opinion |
| AD | Adverse opinion |
| D | Disclaimer |
Notes
- Part of standard financial statement audit process
- Unqualified (UQ) is the most common and preferred outcome
- Qualified or adverse opinions may indicate financial reporting concerns
Examples
=hf_Auditors_Report("AAPL", 2023)=hf_Auditors_Report("MSFT", 2023, 2)=hf_Auditors_Report("GOOGL", "lq")=hf_Auditors_Report("TSLA", "ly")=hf_Auditors_Report(A1, B1, C1)When to Use
Audit quality assessment, financial statement reliability analysis, due diligence
When NOT to Use
Common Issues & FAQ
Q: What year formats are accepted? A: Use numeric years (2023) or period codes: lq (last quarter), ly (last year), lt (last twelve months), lq-1 (quarter before last).
Q: Why am I getting "NA"? A: The company may not report this metric, or data may not be available for the requested period.
Q: What's the difference between quarterly and TTM? A: Quarter shows one quarter's data. TTM (trailing twelve months) sums the last 4 quarters.
