General Ledger Standard | Audit Data Standards
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General Ledger Standard | Audit Data Standards

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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 AICPA’s Assurance Services Executive Committee’s Audit Data Standards 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

Download the Audit Data Standards General Ledger Standard

File name: auditdatastandards.gl.july2015.pdf

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