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May 2015 » Introducing the AICPA's Audit Data...
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P. Paul Lin, PhD
In BriefFinancial companies store different types of financial data in their computer systems. Absent any guidelines or standards, this data varies by company, which hinders auditors from easily getting the data they need to complete engagements. To facilitate easy data access for auditors and other stakeholders, the AICPA Assurance Services Executive committee (ASEC) has developed the Audit Data Standards (ADS). This article explains the significance of ADS, and helps CPAs use Excel to create and import one of its representative file formats.
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