Presentation is loading. Please wait.

Presentation is loading. Please wait.

Skip 2015 An Advanced XBRL Workshop: The AICPA Audit Data Standards & XBRL GL AIS Educators Conference Colorado Springs, CO 2015 Clinton E. White, Jr (Skip)

Published byAbel Craig Modified over 8 years ago

Similar presentations

Presentation on theme: "Skip 2015 An Advanced XBRL Workshop: The AICPA Audit Data Standards & XBRL GL AIS Educators Conference Colorado Springs, CO 2015 Clinton E. White, Jr (Skip)"— Presentation transcript:

1 Skip 2015 An Advanced XBRL Workshop: The AICPA Audit Data Standards & XBRL GL AIS Educators Conference Colorado Springs, CO 2015 Clinton E. White, Jr (Skip) – U of Delaware skipw@udel.edu http://www.skipwhite.com/AISEC2015

2 Skip 2015 The AICPA Audit Data Stds. The ADS: The ADS: – Objective: to standardize the format of data fields and files commonly requested for audit and related purposes (AICPA, Assurance Services Executive Committee, 2013) XBRL GL (global ledger) : XBRL GL (global ledger) : – Objective: to standardize the format for representing the data fields found in ERP/ AISs and transaction reports (XBRL International, 2015)

3 Skip 2015 ADS The Audit Data Standards The Audit Data Standards – To improve the communication between auditors, accountants, and IT personnel involved in the request for, and exchange of, a company’s data, as well as, the efficiency and effectiveness of the audit process (ADS Working Group, 2013)

4 Skip 2015 The Order-to-Cash Cycle

5 Skip 2015

6 ADS & XBRL GL - files - www.skipwhite.com/AISEC2015 www.skipwhite.com/AISEC2015 www.skipwhite.com/AISEC2015 – Advanced workshop files: In Notepad ++: XBRLGLADSShell2015.xml In Notepad ++: XBRLGLADSShell2015.xml In Excel: GL-ADSMapping In Excel: GL-ADSMapping In Excel: OrderToCashAuditData1 In Excel: OrderToCashAuditData1 In Notepad ++: MyXbrliSchema.xml In Notepad ++: MyXbrliSchema.xml

7 Skip 2015 ADS Client’s data Client’s ERP/AIS Standard table and field names XBRL GL instance docs

8 Skip 2015 XBRL GL XBRL GL & ADS namespaces: XBRL GL & ADS namespaces: – gl-cor – core GL concepts & overall structure – gl-bus – advanced business concepts Org. identifiers … posting code … fiscal year Org. identifiers … posting code … fiscal year – gl-muc – multicurrency concepts – gl-taf – tax and tax audit concepts – gl-plt – identifies a palette of namespaces http://www.xbrl.org/int/gl/2015-03-25/gl-framework- REC-2015-03-25.html http://www.xbrl.org/int/gl/2015-03-25/gl-framework- REC-2015-03-25.html http://www.xbrl.org/int/gl/2015-03-25/gl-framework- REC-2015-03-25.html http://www.xbrl.org/int/gl/2015-03-25/gl-framework- REC-2015-03-25.html – ads – Audit data standard concepts Standard table names Standard table names

9 Skip 2015

10

11

Download ppt "Skip 2015 An Advanced XBRL Workshop: The AICPA Audit Data Standards & XBRL GL AIS Educators Conference Colorado Springs, CO 2015 Clinton E. White, Jr (Skip)"

Similar presentations

Separating out your G/L accts to make documenting easier Troubleshooting if your reports arent balancing to our ledger Check list for EOY report that.

Separating out your G/L accts to make documenting easier Troubleshooting if your reports arent balancing to our ledger Check list for EOY report that.
Grants Management in Nevada The Honorable Kim R. Wallin, CMA, CFM, CPA Nevada State Controller.

Grants Management in Nevada The Honorable Kim R. Wallin, CMA, CFM, CPA Nevada State Controller.
Introduction to Global Payroll NOTES:

Introduction to Global Payroll NOTES:
SAP Financial Accounting FI Dr. Djamal Ziani King Saud University.

SAP Financial Accounting FI Dr. Djamal Ziani King Saud University.
What’s New in Accounting?

What’s New in Accounting?
©2003 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 2 - 1 The CPA Profession Chapter 2.

©2003 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley The CPA Profession Chapter 2.
1 of 23 DA1236 Prepayments Last updated: March-2004 DA1236 Prepayments.

1 of 23 DA1236 Prepayments Last updated: March-2004 DA1236 Prepayments.
©2008 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder 1 - 1 The Demand for Audit and Other Assurance Services Chapter 1.

©2008 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder The Demand for Audit and Other Assurance Services Chapter 1.
The Demand for Audit and Other Assurance Services Chapter 1.

The Demand for Audit and Other Assurance Services Chapter 1.
FI Overview FI AP AR AM GL CON Special Ledger. G/L Reporting Legal or external reporting Balance sheet Income Statement Statement of Financial Position.

FI Overview FI AP AR AM GL CON Special Ledger. G/L Reporting Legal or external reporting Balance sheet Income Statement Statement of Financial Position.
© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart1 of 85 C HAPTER 1 Accounting Information Systems: An Overview.

© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart1 of 85 C HAPTER 1 Accounting Information Systems: An Overview.
Copyright © 2014 Oracle and/or its affiliates. All rights reserved. | Introduction and Update: Oracle Hyperion Financial Close Management CON8536 Richard.

Copyright © 2014 Oracle and/or its affiliates. All rights reserved. | Introduction and Update: Oracle Hyperion Financial Close Management CON8536 Richard.
McGraw-Hill/Irwin © 2013 The McGraw-Hill Companies, Inc., All Rights Reserved. Chapter 9 XBRL.

McGraw-Hill/Irwin © 2013 The McGraw-Hill Companies, Inc., All Rights Reserved. Chapter 9 XBRL.
Implementing XBRL in Your Software. Agenda 8:30 - 9:00 Introduction Arthur Stewart E&Y 9:00 - 9:30 Real Stories: Oracle Corporation Rob Zwiebach Oracle.

Implementing XBRL in Your Software. Agenda 8:30 - 9:00 Introduction Arthur Stewart E&Y 9:00 - 9:30 Real Stories: Oracle Corporation Rob Zwiebach Oracle.
Overview of Transaction Processing and Enterprise Resource Planning Systems Chapter 2.

Overview of Transaction Processing and Enterprise Resource Planning Systems Chapter 2.
Financial Accounting (FI)

Financial Accounting (FI)
Auditor Responsibilities January 16, 2014 State Training Webinar 2014 CSP Contract Compliance Audit 1 AD14002.

Auditor Responsibilities January 16, 2014 State Training Webinar 2014 CSP Contract Compliance Audit 1 AD14002.
Providing Assurance on XBRL Instance Documents of Financial Information October 24, 2003 Paul Penler, Ernst & Young Global XBRL Leader AICPA XBRL Implementation.

Providing Assurance on XBRL Instance Documents of Financial Information October 24, 2003 Paul Penler, Ernst & Young Global XBRL Leader AICPA XBRL Implementation.
© 2014 Cengage Learning. All Rights Reserved. Learning Objectives © 2014 Cengage Learning. All Rights Reserved. LO2 Prepare a post-closing trial balance.

© 2014 Cengage Learning. All Rights Reserved. Learning Objectives © 2014 Cengage Learning. All Rights Reserved. LO2 Prepare a post-closing trial balance.
Skip 2013 Inline XBRL vs. XBRL for Financial Reporting UWCISA Symposium on Information Integrity & IS Assurance - Toronto, Oct 3, 2013 - Clinton E. White,

Skip 2013 Inline XBRL vs. XBRL for Financial Reporting UWCISA Symposium on Information Integrity & IS Assurance - Toronto, Oct 3, Clinton E. White,

Similar presentations

Ads by Google