Audit Data Standards 

The Assurance Services Executive Committee's Emerging Assurance Technologies Task Force established the Audit Data Standard working group to develop a standardized data model that facilitates the use of enhanced analytics.  


Base Standard
General Ledger Standard
Sub ledger Standards

Obtain a copy and guidance on the Audit Data Standard – Base Standard

Obtain a copy and guidance on the Audit Data Standard – General Ledger Standard

Obtain copies and guidance on the Audit Data Standards – Sub ledger Standards: Order to Cash and Procure to Pay

Audit Data Standards – Overview

One of the challenges that management and auditors face is obtaining accurate data in a usable format following a repeatable process. As a result, this working group has developed voluntary, uniform audit data standards that identify the key information needed for audits and provide a common framework covering: (1) data file definitions and technical specifications, (2) data field definitions and technical specifications, and (3) supplemental questions and data validation routines to help auditors better understand the data and assess its completeness and integrity. The standards are offered in either of the following two file formats: (1) flat file format (pipe-delimited UTF-8 text file format) and (2) Extensible Business Reporting Language Global Ledger Taxonomy Framework (XBRL GL).

 What's New?  

Fixed Asset Exposure Draft

The Emerging Assurance Technologies Task Force of the AICPA Assurance Services Executive Committee (ASEC) has issued a Fixed Asset Subledger Audit Data Standard Exposure Draft.

To access a copy of the exposure draft and to learn more please visit the website.


Helpful Links and Additional Resources

View all of the audit data standards.


AICPA Moves Closer to Audit Data Standards
Learn more about the new Order to Cash and Procure to Pay subledger standards

AICPA Data Standard Digs Deeper in Corporate Books
Learn more about the benefits of the AICPA's Audit Data Standards

Audit Data Standard calls for organizational cooperation
Learn more about the value of audit data standardization and the AICPA's Audit Data Standards

Audit Data Standards - an important initiative of the AICPA
ACL discusses the Audit Data Standards and what's to come
Blog Posts

Audit Data Standards: Revolutionizing Business Information
From internal and external auditors to management and more...find out more about who can benefit from the Audit Data Standards

Audit Data Gathering in Ten Minutes or Less
Learn more about how the Audit Data Standards can cut down on the amount time it takes to gather audit data.


© 2017 Association of International Certified Professional Accountants. All rights reserved.