本文件确立了会计数据元素的通用定义，并提供了提取相关审计数据所需的信息。 注:在本文件中，“审计”是指对实体的财务和财务相关记录进行检查，以检查其是否公允列报。 本文件适用于沟通审计师、受审核方、软件开发人员和IT专业人员之间的理解，并创建一种机制，以独立于会计和ERP系统的方式表达会计共有的信息。该文件是在总账、应收账款、销售、应付账款、购买、库存和财产、工厂和设备等领域进行本地数据提取工作的基础。

This document establishes common definitions of accounting data elements and provides the information necessary to extract relevant audit data. NOTE For the purpose of this document, "audit" refers to an examination of an entity's financial and financial related records in order to check that they are fairly presented. This document is applicable to the bridging of understanding among auditors, auditees, software developers and IT professionals, and creating a mechanism for expressing the information, common to accounting, in a manner independent of accounting and ERP systems. This document serves as a foundation for local data extraction efforts in the areas of general ledger, accounts receivable, sales, accounts payable, purchase, inventory, and property, plant and equipment.