ASEC?s Emerging Assurance Technologies Task Force established the Audit Data Standard working group. The first three Audit Data Standards have been released: base standard, general ledger standard, and accounts receivable subledger standard.
Source: http://feedproxy.google.com/~r/AICPA_FinancialReportingCenter/~3/BTEZ1LZASoI/AuditDataStandardWorkingGroup.aspx
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