Resumen de XBRL and the Audit Data Standards.
The article offers information on the audit data standards (ADSs) released by the American Institute of Certified Public Accountants (AICPA) that aims to improve the efficiency of audit process in the area of gathering and sharing information between the audit client and the auditors by leveraging technology. It examines how voluntary audit standard can help revolutionize the financial audit process and lessen a company's audit work burden.
