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
  • 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
  • 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
  • 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
  • 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
  • Guide and Workbook Summary
  • Summary page: XBRL GL instance documents