I teach undergraduate and graduate auditing and have some older examples of audit reports with going concern or dual dated audit reports. The examples are now obsolete since the audit report format for public companies has changed. I believe that showing students actual audit reports is more useful than sticking to textbook examples, and I wanted to update the examples I use in my lectures.

This Python code identifies recent going concern auditor report modifications in the Audit Analytics Audit Opinions dataset. There are several variables in the data dictionaries associated with dual dating, but I was unable to locate these variables in the Audit Opinions data. This could be due to errors on my end, errors in the Audit Analytics data dictionaries, the inclusion of these variables in another dataset, or the particulars of the subscription that the university had to Audit Analytics when I pulled the opinions data.