Audit Opinion Score Dataset

Please read the Code Book. Author: Tomohiro Hosoi 1. About the Dataset This dataset contains information on the Auditor General South Africa’s audit opinions based on the Public Finance Management Act (PFMA) and Municipal Finance Management Act (MFMA). The dataset aims to understand the trend of audit opinion. 2. Procedure The Auditor General gives five audit opinions. Namely, (i) unqualified with no findings; (ii) unqualified with findings; (iii) qualified; (iv) adverse; (v) disclaimed; (vi) outstanding. Sheets named “PFMA_Original” and “MFMA_Original” are records of these audit opinions. The coder gives each opinion score based on the following rule; (i) unqualified with no findings is 5 points; (ii) unqualified with findings is 4 points; (iii) qualified is 3 points; (iv) adverse is 2 points; (v) disclaimed is 1 point; (vi) outstanding is 0 point. Sheets named “PFMA_Score” and “MFMA_Score” were records of these points.请阅读本代码手册。作者：Tomohiro Hosoi 1. 数据集概况 本数据集收录了南非审计长依据《公共财政管理法》（Public Finance Management Act, PFMA）与《市政财政管理法》（Municipal Finance Management Act, MFMA）出具的审计意见相关信息。本数据集旨在探究审计意见的变化趋势。 2. 处理流程 南非审计长出具的审计意见共分为以下六类，具体为：(i) 无保留意见（未发现问题，unqualified with no findings）；(ii) 无保留意见（发现问题，unqualified with findings）；(iii) 保留意见（qualified）；(iv) 否定意见（adverse）；(v) 无法表示意见（disclaimed）；(vi) 悬置意见（outstanding）。 名为"PFMA_Original"与"MFMA_Original"的工作表，为上述审计意见的原始记录。编码人员将按照以下规则为每类审计意见赋予对应分值：(i) 无保留意见（未发现问题，unqualified with no findings）：5分；(ii) 无保留意见（发现问题，unqualified with findings）：4分；(iii) 保留意见（qualified）：3分；(iv) 否定意见（adverse）：2分；(v) 无法表示意见（disclaimed）：1分；(vi) 悬置意见（outstanding）：0分。 名为"PFMA_Score"与"MFMA_Score"的工作表，为上述分值的原始记录。