Improving Audit with, and Auditing, XBRL GL课件.pptVIP

Audit Community Interest OECD Taxpayer Services OECD Tax eAudit OASIS Tax XML OECD SAF: Brief History OECD Committee on Fiscal Affairs Forum on Tax Administration Begun to consider effect of electronic commerce on tax administrators Value of a standard audit file in light of 25 EU countries auditing one multinational organization OECD SAF - OECD Tax eAudit Delivered two documents /document/57/0,2340,en_2649_337491_1_1_1,00.html Guidance on Tax Compliance for Developers of Business And Accounting Software for Tax Purposes Guidance for the Standard Audit File - Tax “[R]evenue authorities should be aware of the on-going development of XBRL GL, which could offer a more holistic approach to audit. They should also be aware of international efforts to develop data standards for compliance needs under the formal OASIS Tax XML Committee.[2] In their implementation strategy for SAF-T, revenue authorities should consider data formats that permit audit automation today while minimizing potential costs to all stakeholders when moving to new global open standards for business and financial data such as XBRL GL.” OASIS Tax XML Under OASIS In conjunction with OECD Taxpayer Services Delivered whitepaper Support for XBRL and specifically XBRL GL Expressing interest in a global audit file standard Committing resources Whitepaper URL /committees/download.php/14242/OASIS_XML_Position_Paper_for_Tax_Administrations_v2-01.pdf The Seamless Audit Trail From initial transaction Through the system, monolithic or virtual To reporting Every system as XBRL GL I N V O I C E May 2, 2003 Invoice #: 10037 Item Description Qty Extension 1078 Blue Widget 200 2,803.78 1083 Cyan Widget 100 1,402.93 Sub-total: 47,592.33 Freight: Total: 47,592.33 documentTypeinvoice/documentType documentNumber10037/document Number documentDate2003-05-02/documentDate From Initial Transaction Through ERP System Actual/Virtual GENERAL LEDGER AR IM bomp AP PR customers vendors items employees OE AR, IM PO AP,