Course ID: ADS

Audit Data Standardization: Is Interoperable Audit Evidence on the Horizon

In 2012, the AICPA published its first Audit Data Standards – agreements on how accounting software could exchange their data with write-up, analytics, visualization and audit software. This was the latest in a series of published standards to simplify exchanging reliable and reusable data. With the growth of interest in advanced audit data analytics, artificial intelligence-based bookkeeping, accounting and audit, Internet of Things (IoT) and remote data entry and Blockchain-based audit trails, standardized audit evidence can streamline all of these processes.

Learning Objectives

  • Recognize alternatives for accounting and audit data standards, from the AICPA, United Nations, OECD, XBRL and ISO, and how harmonization is possible
  • Identify techniques to leverage existing and emerging standards to streamline internal data archival, migration, integration and consolidation
  • Illustrate how data analytics, when applied to the financial statement audit, can help to automate traditional procedures

Major Topics

  • AICPA Audit Data Standards
  • ERP data
  • Streamlining internal data archival, migration, integration and consolidation
  • Applying data analytics to the financial atatement audit
  • AICPA’s “Audit Data Analytics to Traditional Procedures Mapping Document”

Who Should Attend

CPAs in practice and industry with an interest in audit innovation and facilitating the exchange of ERP data between client and its auditor

Fields of Study

Information Technology


Understanding of nature of data extracts requested from clients as audit evidence


Business Learning Institute

CPE Credits




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