get_audit_report
MyDART MCP의 get_audit_report 도구는 감사보고서 본문을 문단 단위로 구조화해 문단별 원문 텍스트를 반환합니다 — 감사의견·감사의견근거·KAM·강조사항·기타사항·계속기업가정불확실성.
[Purpose]
For verbatim 감사보고서 narrative paragraphs. Structured fact summaries (보수·실사 등): get_audit_profile.
ICFR detail and its fit with the 재무제표 감사의견: get_internal_control.
[Usage]
"LG에너지솔루션 2024 KAM 문단 전문" → corp="LG에너지솔루션", year=2024
"삼부토건 FY2024 별도 의견거절 근거 원문" → corp="삼부토건", year=2024, fs_div="OFS"
발견사항만 → sections="summary"; 잘리면 truncate_at 상향
[Response]
sections[].key = KSA700 elements (list in sections arg). opinion: 적정/한정/부적정/의견거절.
fs_label: 연결/별도. source_note = F 단독공시, correction_note = 정정 채택/생략.
[Rules]
kam.count=0 is normal if none_declared or 의견거절 (감사기준서 705 문단 29); else suspect omission.
Unlisted (F 단독공시) legitimately lacks KAM·업무수행이사 (see source_note).
재무제표·주석 FIGURES: download_document.
body_omitted:true = section EXISTS, body not requested (≠ absent) — re-call with sections.
internal_control = verdict only; ICFR 정본은 get_internal_control.
Input Schema
| Name | Required | Description | Default |
|---|---|---|---|
| corp | No | 회사명/종목코드/corp_code — corp+year required without rcept_no; locates the 사업보고서 (비상장: 감사보고서 F 단독공시 fallback) | |
| year | No | 결산 사업연도 (회계연도·fiscal year), NOT the 공시(제출)연도 — pass the user's year as-is, never subtract: '2025 사업보고서' → 2025. Convert ONLY when the user explicitly names the 공시연도: '2026년에 공시된 사업보고서' → 2025. Relative ('최근 N개년'·'작년'): count back from the latest PUBLISHED 사업연도 (사업보고서 filed ≤90 days after 결산기말) — for 12월 결산 last year from April, the year before last in Jan~Mar (e.g. if latest = FY2025 → 최근 5개년 = 2021~2025). 비12월 결산 (3·6·9월): the year its 결산기 STARTS (3월 결산 2025-04~2026-03 = 2025; get_financials calls it 2026). | |
| fs_div | No | Default both = 연결(CFS)+별도(OFS) → reports[] up to 2 entries; reading only the first drops an axis. | |
| refresh | No | Bypass cache; re-collect (corp+year only) | |
| rcept_no | No | 접수번호 instead of corp+year (사업보고서 or 감사보고서 F 단독공시) — resolved·applicability then null. | |
| sections | No | Section BODIES to include. full (default) = all. summary = finding paragraphs — opinion·kam·emphasis·other_matter·going_concern, + basis only when opinion ≠ 적정. Or a key array, e.g. ["opinion","kam"]; [] = 목차 only. Unselected → body_omitted:true stubs (re-requestable). Structured fields (opinion·kam.matters titles·emphasis·other_matters·going_concern_mentioned) ALWAYS returned. | |
| truncate_at | No | Max chars per included section body (default 8,000; excess cut; out-of-range clamped). truncated=true → check char_count, re-call higher. |