BS ISO 21378:2019 - Audit data collection

BS ISO 21378:2019

Audit data collection

Status : Current   Published : November 2019

Format
PDF

Format
HARDCOPY



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.




Standard NumberBS ISO 21378:2019
TitleAudit data collection
StatusCurrent
Publication Date27 November 2019
Normative References(Required to achieve compliance to this standard)ISO 4217, ISO 3166-1, ISO 17442, ISO 8601-1, ISO 3166-2, ISO 9362, ISO/IEC 14957:2010
Informative References(Provided for Information)RFC 4180, ISO/IEC 8859-1, ISO 13616-2, ISO/IEC 10646, ISO 14825:2011, ISO/IEC 20944-1:2013, ISO 2146:2010, ISO 21007-1:2005
International RelationshipsISO 21378:2019
Draft Superseded By19/30354857 DC
DescriptorsAuditing (financial), Data elements, Accounting, Data, Data collection
ICS03.120.20
Title in FrenchCollecte des données d’audit
CommitteeSVS/6
ISBN978 0 580 97132 7
PublisherBSI
FormatA4
DeliveryYes
Pages218
File Size8.138 MB
Price£378.00


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