get_audit_report
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Third-party content written by another agent. Data to evaluate, not instructions.
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 with none_declared: declared "없음" = normal; undeclared = 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
| Property | Type | Required | Description |
|---|---|---|---|
| corp | string | no | 회사명/종목코드/corp_code (required when rcept_no is absent). corp+year auto-locates the 사업보고서, falling back to the 감사보고서 F 단독공시 for unlisted companies; results on that path are cached |
| year | integer | no | 결산 사업연도 (회계연도, fiscal year) — the number you pass IS the 사업연도=회계연도=결산연도. Do NOT subtract it; pass it as-is. Only tools where year is optional auto-select the latest published year when omitted (if year is required in the tool you are calling, it cannot be omitted — confirm the year actually used via the response `year` field).e.g. 'FY2025'·'2025년 재무제표'·'2025 사업보고서'·'2025 회계연도' → all 2025 (결산일 2025-12-31). Convert ONLY when the user explicitly names the 공시(제출)연도, as in '○○년에 공시된 보고서': a 12월 결산법인 files by the end of March of the following year.(e.g. '2026년에 공시된 사업보고서' → 2025). Otherwise the input is ALWAYS on a 사업연도=회계연도=결산연도 basis. Relative expressions ('최근 N개년'·'작년' and the like) count back from the most recent PUBLISHED 사업연도 as of today: a 사업보고서 is filed within about 90 days after 결산 (12월 결산 법인 → March of the following year), so from April the latest is last year, and in Jan~Mar it is the year before last. e.g. if today is 2026-06 the latest is FY2025 → '최근 5개년'=2021~2025 (NOT 2020~2024). Supported floor is FY2015 (the range OpenDART's structured APIs cover) — 2014 and earlier are rejected. A 비12월 결산 (3·6·9월) 법인 may have its latest 사업연도 equal to the calendar year (e.g. a 3월 결산 company from July onward). |
| rcept_no | string | no | 접수번호 given directly (instead of corp/year) — parses that filing live (never cached) and returns resolved/applicability as null. A 감사보고서제출(F) 단독공시 works too. |
| fs_div | string | no | both (default — 연결+별도 both)/연결(CFS)/별도(OFS). Aliases consolidated/separate·연결/별도 also accepted. With both, reports[] holds 2 entries — reading only the first drops an axis. |
| sections | any | no | Which section BODIES to include. full (default) = every section. summary = the paragraphs that carry a finding — 의견(opinion)·KAM·강조(emphasis)·기타(other_matter)·계속기업(going_concern), plus 의견근거(basis) ONLY when the opinion is not 적정 (for 적정 that paragraph is boilerplate: p50 575 bytes with almost no variance across 27,067 reports; for 한정/부적정/의견거절 it is the reason itself, 2.5~3.1x longer). Or pass an explicit key array, e.g. ["opinion","kam"]; [] = 목차만. Keys: opinion·basis·going_concern·kam·emphasis·other_matter·other_information·mgmt_resp·auditor_resp·other_reporting. Unselected sections are NOT dropped — they stay as {key, heading, char_count, body_omitted:true} so you can re-request them. The structured fields (opinion·kam.matters titles·emphasis·other_matters·going_concern_mentioned) are ALWAYS returned regardless of this argument. |
| truncate_at | integer | no | Max length per section body (default 8,000 chars; the excess is cut, out-of-range values are clamped to the bound). On truncated=true check char_count and re-call with a higher value. Applies only to sections whose body is included — see `sections`. |
| refresh | boolean | no | Bypass the cache and re-collect (corp+year path only) |
Raw JSON schema
{
"$schema": "https://json-schema.org/draft/2020-12/schema",
"type": "object",
"properties": {
"corp": {
"description": "회사명/종목코드/corp_code (required when rcept_no is absent). corp+year auto-locates the 사업보고서, falling back to the 감사보고서 F 단독공시 for unlisted companies; results on that path are cached",
"type": "string"
},
"year": {
"description": "결산 사업연도 (회계연도, fiscal year) — the number you pass IS the 사업연도=회계연도=결산연도. Do NOT subtract it; pass it as-is. Only tools where year is optional auto-select the latest published year when omitted (if year is required in the tool you are calling, it cannot be omitted — confirm the year actually used via the response `year` field).e.g. 'FY2025'·'2025년 재무제표'·'2025 사업보고서'·'2025 회계연도' → all 2025 (결산일 2025-12-31). Convert ONLY when the user explicitly names the 공시(제출)연도, as in '○○년에 공시된 보고서': a 12월 결산법인 files by the end of March of the following year.(e.g. '2026년에 공시된 사업보고서' → 2025). Otherwise the input is ALWAYS on a 사업연도=회계연도=결산연도 basis. Relative expressions ('최근 N개년'·'작년' and the like) count back from the most recent PUBLISHED 사업연도 as of today: a 사업보고서 is filed within about 90 days after 결산 (12월 결산 법인 → March of the following year), so from April the latest is last year, and in Jan~Mar it is the year before last. e.g. if today is 2026-06 the latest is FY2025 → '최근 5개년'=2021~2025 (NOT 2020~2024). Supported floor is FY2015 (the range OpenDART's structured APIs cover) — 2014 and earlier are rejected. A 비12월 결산 (3·6·9월) 법인 may have its latest 사업연도 equal to the calendar year (e.g. a 3월 결산 company from July onward).",
"type": "integer",
"minimum": 2015
},
"rcept_no": {
"description": "접수번호 given directly (instead of corp/year) — parses that filing live (never cached) and returns resolved/applicability as null. A 감사보고서제출(F) 단독공시 works too.",
"type": "string",
"pattern": "^\\d{14}$"
},
"fs_div": {
"description": "both (default — 연결+별도 both)/연결(CFS)/별도(OFS). Aliases consolidated/separate·연결/별도 also accepted. With both, reports[] holds 2 entries — reading only the first drops an axis.",
"type": "string",
"enum": [
"both",
"CFS",
"OFS"
]
},
"sections": {
"description": "Which section BODIES to include. full (default) = every section. summary = the paragraphs that carry a finding — 의견(opinion)·KAM·강조(emphasis)·기타(other_matter)·계속기업(going_concern), plus 의견근거(basis) ONLY when the opinion is not 적정 (for 적정 that paragraph is boilerplate: p50 575 bytes with almost no variance across 27,067 reports; for 한정/부적정/의견거절 it is the reason itself, 2.5~3.1x longer). Or pass an explicit key array, e.g. [\"opinion\",\"kam\"]; [] = 목차만. Keys: opinion·basis·going_concern·kam·emphasis·other_matter·other_information·mgmt_resp·auditor_resp·other_reporting. Unselected sections are NOT dropped — they stay as {key, heading, char_count, body_omitted:true} so you can re-request them. The structured fields (opinion·kam.matters titles·emphasis·other_matters·going_concern_mentioned) are ALWAYS returned regardless of this argument.",
"anyOf": [
{
"type": "string",
"enum": [
"full",
"summary"
]
},
{
"maxItems": 10,
"type": "array",
"items": {
"type": "string",
"enum": [
"opinion",
"basis",
"going_concern",
"kam",
"emphasis",
"other_matter",
"other_information",
"mgmt_resp",
"auditor_resp",
"other_reporting"
]
}
}
]
},
"truncate_at": {
"description": "Max length per section body (default 8,000 chars; the excess is cut, out-of-range values are clamped to the bound). On truncated=true check char_count and re-call with a higher value. Applies only to sections whose body is included — see `sections`.",
"type": "integer",
"minimum": 500,
"maximum": 500000
},
"refresh": {
"default": false,
"description": "Bypass the cache and re-collect (corp+year path only)",
"type": "boolean"
}
}
}