审计数据收集

[中文适用范围]： 本文件建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：就本文件而言，“审计”是指对实体的财务和财务相关记录进行检查，以检查这些记录是否公允列报。 本文件适用于在审计师、被审计方、软件开发人员和 IT 专业人员之间架起理解的桥梁，并创建一种以独立于会计和 ERP 系统的方式表达会计通用信息的机制。 该文档作为总账、应收账款、销售、应付账款、采购、库存以及财产、厂房和设备等领域本地数据提取工作的基础。 [外文原描述]： 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.