The Emerging Assurance Technologies Task Force of the AICPA Assurance Services Executive Committee (ASEC) has issued an exposure draft titled
Audit Data Standard. The full exposure draft, dated July 18, 2012, includes standards that address both the general ledger and accounts receivable subledger.
The comment period has been extended to September 28, 2012.
Email comments to Amy Pawlicki, Director of Business Reporting, Assurance and Advisory Services at
apawlicki@aicpa.org.