ISO/TC 295 - Audit data services

This document specifies technical exchange formats for audit data collection, customs and indirect tax extension, in Extensible Markup Language (XML), JavaScript Object Notation (JSON) and flat file (CSV) as output file formats for the functional content defined in ISO 5401. This document also contains the following schema files and mapping tables related to ISO 5401: — XML schema files; — JSON schema files; — CSV mapping tables, included as separate sheets in an Excel file. To keep the three exchange formats (XML, JSON, CSV) consistent, this document also specifies how to use the technical solution in the CSV format.

This document specifies technical exchange formats for audit data collection, government regulated financial reports and payroll extension, in Extensible Markup Language (XML), JavaScript Object Notation (JSON) and flat file (CSV) as output file formats for the functional content defined in ISO 5405. This document also contains the following schema files and mapping tables related to ISO 5405: — XML schema files; — JSON schema files; — CSV mapping tables, included as separate sheets in an Excel file. To keep the three exchange formats (XML, JSON, CSV) consistent, this document also specifies how to use the technical solution in the CSV format.

This document provides the solution for auditors to obtain the regulated financial report data and the payroll data. This document is applicable for government audits, as well as external independent audits and internal audits.

This document specifies the functional requirements that build on ISO 21378 for audits in the areas of customs duties and indirect taxes [e.g. value-added tax (VAT) and excise duties]. It addresses how tax auditors obtain audit data for these audits, including data element formats and to some extent content requirements. In practice, this document applies to virtually every step in the whole process in the supply chain and covers both goods, services and works. It includes domestic transactions, cross-border transactions (import and export) and can cover both third-party and intercompany transactions or even movements of goods within the same company. This document does not describe when an event is taxable nor how to calculate tax or customs duties as this is legislation-specific and the situation can vary from country to country or even within the same country. This document covers standard exchange of the data related to taxable operations/activities by businesses to perform controls and audits more effectively and efficiently through automated tests. This document focuses on the characteristics related to taxability and the related formalities of the indirect tax and customs duties regulations. It includes the result of a tax calculation, the relevant underlying parameters which can be processed by ERP-systems and/or indirect tax/customs duties systems, and data needed to comply with indirect tax and customs duties legislation and formalities. This document is not designed to collect audit data from the regulators like tax and/or customs authorities.

This document, the audit data collection standard (ADCS), defines the functional requirements for exchanging audit data in flat file format. This document concerns the specification of technical exchange formats in extensible markup language (XML), JavaScript object notation (JSON) and comma-separated values (CSV) as output file formats for the functional content defined in ISO 21378. This document also contains the following schemas and sample files for tables in ISO 21378. — XML schema; — XML sample file; — JSON schema; — JSON sample file. To keep the three exchange formats (XML, JSON and CSV) consistent, this document also specifies how to use the technical solution in the CSV format.

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.