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
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Procure to Pay Subledger Standard | Audit Data Standards
Jul 30, 2015 · 891.4 KB Download
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File name: auditdatastandards.p2p.july2015.pdf