Order to Cash Subledger Standard | Audit Data Standards
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Order to Cash Subledger Standard | Audit Data Standards

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Audit Data Standards were developed by the AICPA’s Assurance Services Executive Committee’s Emerging Assurance Technologies Task Force – Audit Data Standards Working Group

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

Download the Audit Data Standards Order to Cash Standard

File name: auditdatastandards.o2c.july2015.pdf

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