Table of Contents |
Preface |
- Chapter 1: Introduction
- The AICPA ADS are for data gathering and analysis
- Why do we need it?
- What you will find in the Guide & Workbook
- A note on teaching
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- Chapter 2: The Audit Data Standards
- The ADS Base Standard
- The ADS General Ledger Standard
- The Order-to-Cash Subledger Standard
- The Procure-to-Pay Subledger Standard
- The Inventory Subledger Standard
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- Chapter 3: Pipe-delimited ADS Files and Data Analysis in Excel
- Importing Pipe-delimited ADS files into Excel
- Master files vs. Transaction files
- Audit Data Analysis
- Summary
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- Chapter 4: XBRL GL ADS Instance Documents
- XML and tagged data
- The gl-cor:documentInfo element for User_Listing data
- The gl-cor:entityInformation element
- The gl-cor:entryHeader element
- The gl-cor:documentInfo element for all ADS tables/files
- The gl-cor:entityInformation element for Sales_Orders
- The gl-cor:entryHeader element for Sales_Orders
- Summary
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- Chapter 5: XBRL GL Validation and Data Analysis in Excel
- Validating XBRL GL ADS instance documents
- Analyzing the data in XBRL GL ADS instance docs. in Excel
- Audit Data Analysis
- Summary
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- Guide and Workbook Summary
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- Summary page: XBRL GL instance documents
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