Audit Data Standard Working Group 

    ASEC’s Emerging Assurance Technologies Task Force established the Audit Data Standard working group to help develop new technologies that will contribute to the effectiveness, timeliness, and efficiency of the audit process. One of the main projects that this task force has been working on is developing a standardized data model that management, internal auditors and external auditors could utilize for enhanced analytics that would further improve the timeliness and effectiveness of the audit process. 

    Audit Data Standards
    One of the challenges that management and auditors face is obtaining accurate data in a usable format following a repeatable process.  As a result, the working group has developed a voluntary, uniform audit data standards that identifies the key information needed for audits and provides 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).

    The first issuance of the Audit Data Standards includes the following standards.

    Audit Data Standards
    Standard   Description
    Base Standard

    The base standard document includes information on formats for files and fields that should be used in conjunction with each audit data standard document.
    General Ledger Standard

    This standard includes information specific to General Ledger accounts.                               
    Accounts Receivable Subledger Standard

    This standard includes information specific to the Accounts Receivable subledger.

    Please note that these are voluntary, recommended data standards for the extraction of information.  These data extract standards are not required, nor do they represent authoritative audit or accounting standards.  Audit Data Standards for additional sub ledgers (industry sectors and business processes) will follow this first issuance.

    Audit Data Standards Articles and Blog Posts


    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

    Microsoft collaborates with AICPA using Audit Data Standards with Dynamics
    While collaborating with the AICPA, Microsoft has developed a demo of how Dynamics ERP customers can use Management Reporter to help share their data with their auditor, following the Audit Data Standards.

    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.

    For more information or any questions related to the Audit Data Standards, please contact Dorothy McQuilken at

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