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状况进行检查 相关记录，以检查其是否公平呈现。 本文件适用于审核员、受审核方和软件之间的沟通 开发人员和IT专业人员，并创建一种表达信息的机制 以独立于会计和ERP系统的方式进行会计。本文件作为 在总帐、应收账款、销售等领域进行本地数据提取工作的基础 应付账款、采购、库存以及财产、厂房和设备。交叉引用:ISO 4217ISO 3166-1ISO 17442ISO 8601-1ISO 3166-2ISO 9362ISO/IEC 14957: 2010RFC 4180ISO/IEC 8859-1ISO 13616-2ISO/IEC 10646ISO 14825:2011ISO/IEC 20944-1:2013ISO 2146:2010ISO 21007-1:2005购买本文件时提供的所有当前修订版均包含在购买本文件中。

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.Cross References:ISO 4217ISO 3166-1ISO 17442ISO 8601-1ISO 3166-2ISO 9362ISO/IEC 14957:2010RFC 4180ISO/IEC 8859-1ISO 13616-2ISO/IEC 10646ISO 14825:2011ISO/IEC 20944-1:2013ISO 2146:2010ISO 21007-1:2005All current amendments available at time of purchase are included with the purchase of this document.