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TMB / NWIP

TO THE ISO MEMBER BODIES

2014-11-04

New work item proposal – Audit data collection
Dear Sir or Madam,
Please find attached a new work item proposal submitted by SAC (China) on Audit datacollection. It should be noted that SAC (China) has previously submitted a proposal for a
new field of work on a similar subject (TS/P 237 on Audit data services, submitted in2013), but that this proposal for a new Technical Committee did not meet the criteria for
approval after a vote by the ISO member bodies (the criterion of 'at least 5 national bodies
have expressed their intention to participate actively' was not met).
To help ISO members and their stakeholders review this new proposal, SAC has provided
information outlining the relationship between this NWIP and the previous proposal TS/P
237, including a list of the main differences between the two proposals .
If this NWIP is approved, the work is proposed to be carried out in a Project Committee.
You are kindly invited to complete the electronic ballot before 04 February 2015.

Yours faithfully,

Sophie Clivio
Secretary to the Technical Management Board

Encl: Letter from SAC – Introduction to the NWIP
NWIP (Form 04)
Draft of the International Standard on Audit data collection
Background information on the proposal

BCL/TMB_NWIP_CL

Introduction to the NWIP on ‘Audit Data Collection’
The NWIP on ‘Audit Data Collection’ aims to resolve the common problems
faced by auditors during their collection of data via the standardized technicalmeasures, and to improve the accessibility and transparency of audit data,
standardize the collecting mode of audit data, avoid duplicated efforts andeffectively save social resources. The standardization of audit data format atworld-wide level will facilitate good auditing practice in many countries andimprove internal and public audits, particularly the transparency and efficiencyof transnational audits. The auditing industry, including internal, public auditors
and auditees, and society as a whole can benefit from it. Therefore, SAC
submits the NWIP on ‘Audit Data Collection’ for the establishment of a new
Project Committee to ISO.
This work item is different from the previous TS/P 237 submitted by SAC lastyear on the broader subject of ‘Audit data services’, which was sent to member
body vote, but did not pass because there were not enough members wishingto actively participate. The main distinction is that the NWIP on ‘Audit Data
Collection’ is focused on the development of one standard which is in urgent
demand by the auditing industry. Therefore, the scope of the proposal isgreatly narrowed and clarified. This NWIP fully reflectsthe comments frommembers to the previous TS/P 237.
The concrete distinctions between the NWIP on ‘Audit Data Collection’ and theprevious TS/P 237 are as follows:‘Audit data services’（TS/P 237）

NWIP

‘Audit Data Collection’TypeTechnical Committee

Project Committee

ScopeStandardization in the field of audit
data service including, audit dataservice terms, audit data collection,
processing of audit data, audit data
management, and utilization of audit
data.

Technical norms of accounting datacollected by auditors.





Aim




Stake
holders

To establish ‘Audit Data Service’technical committee, formulateseries standards in the field.
To improve accessibility andtransparency of audit data.
To promote the efficiency andquality of the audit dataprocessing.
To standardize audit data mode.

UnclearToestablish‘Audit
Data
Collection’ project committee,
formulate international standardof audit data collection.
To improve accessibility andtransparency of audit data.
To solve the problems bystandardized technical measuresthat auditors can not open orinterpret data in the auditing
process.

Government audit, internal audit,
public audit, accounting software
companies and auditing software
companies.

Audit departments are potentially the key stakeholders for this NWIP, so SAC
has communicated this proposal to audit departments in more than 10
countries concerned. The informal comments we received, have been used tohelp develop this NWIP. Hopefully, ISO members interested in this NWIP willcontact the audit department in their countries to participate in thedevelopment of the international standard.

NEW WORK ITEM PROPOSAL
Closing date for voting

Reference number(to be given by the Secretariat)

Date of circulation

ISO/TC
Secretariat

/ SC

N

Proposal for new PC

A proposal for a new work item within the scope of an existing committee shall be submitted to the secretariat of that committee with a copy to
the Central Secretariat and, in the case of a subcommittee, a copy to the secretariat of the parent technical committee. Proposals not within thescope of an existing committee shall be submitted to the secretariat of the ISO Technical Management Board.
The proposer of a new work item may be a member body of ISO, the secretariat itself, another technical committee or subcommittee, ororganization in liaison, the Technical Management Board or one of the advisory groups, or the Secretary-General.
The proposal will be circulated to the P-members of the technical committee or subcommittee for voting, and to the O-members for information.

IMPORTANT NOTE: Proposals without adequate justification risk rejection or referral to originator.
Guidelines for proposing and justifying a new work item are contained in Annex C of the ISO/IEC Directives, Part 1.

The proposer has considered the guidance given in the Annex C during the preparation of the NWIP.
Proposal (to be completed by the proposer)
Title of the proposed deliverable.
(in the case of an amendment, revision or a new part of an existing document, show the reference number and current title)

English title

Audit Data Collection(ADC)

French title(if available)

Scope of the proposed deliverable.

Audit Data Collection provides the solution on how auditors obtain accounting data,
including format and content requirements of accounting data elements and datainterface output files.

FORM 4 (ISO) v. 2013

Page 1 of 4

New work item proposal

Purpose and justification of the proposal**The reason for requiring justification statements with approval or disapproval votes is primarily to collect input onmarket or stakeholder needs, and on market relevance of the proposal, to benefit the development of the proposed ISO

standard(s). Any NSB vote in relation to a proposal for new work may result in significant commitments of resources by

all parties (NSBs, committee leaders and delegates/experts) or may have significant implications for ISO's relevance in the

global community. It is especially important that NSBs consider and express why they vote the way they do. In addition,

it is felt that it would be useful for ISO and its committees to have documentation as to why the NSBs feel a proposal has
market need and market relevance. Therefore, please ensure that your justifying statements with your approval ordisapproval vote convey the reason(s) why your national consensus does or does not support the market need and/or

global relevance of the proposal.

Audit is the supervision of auditee's economic activities. By checking the accounts, audit makes objective evaluationon the authenticity, lawfulness and efficiency of auditee's financial revenues and expenditures. There are audit
institutions in every country. Generally the audit can be categorize into three types: government audit, independent
audit and internal audit. During the process of audit, audit institutions and auditors need to obtain the auditee’s
accounting data, financial statements and business transactions data such as the record of purchase, sale, storage of
inventory,which are generally called audit data.
With the widespread application of E-business, ERP systems, complex and diverse payment methods, the audit data
increasingly presents itself as the "Big data" with the characteristics of dynamic, fast-growing, diverse and complex
data. Audit under IT environment is not limited to financial statements. Furthermore, electronic accounting vouchers
and accounts are increasingly concerned by auditors. And these original transaction data are generally storaged in theunderlying database of accounting software and ERP software.
However, there are various accounting softwares and ERPs in the market, each of them has its own design, databaseplatform and structure. There are big distinctions in terms of database design and data structure between different
softwares, different versions of the same software. Auditors cannot directly get the underlying data in the accounting
software of the auditee. Even if they can get the underlying data through some technical measures such as databasebackup, they still cannot interprete useful information in depth in the dark of unknown data structure.
For an individual accounting software, it is the general practice to develop the interface program for importing theunderlying data, automaticly identificate accounting data and convert into those data format and content with which
auditors are familiar. However, this approach has serious faults. There are too many auditing softwares and accounting
software in the market with different types and versions. According to a survey, there are 10 kinds of auditing
software, 38 kinds of accounting software in China, and each accounting software has several versions. Just assume
that each accounting software has 5 versions. If there were no standard data interface, each auditing software must
develop 38 * 5 = 190 interface modules. For 10 auditing softwares, it will have to be 10*38*5=1900 interface
modules to be developed -- a huge number, and impossible to achieve. If there is a unified interface standard forauditing data, and all accounting softwares follow this standard to develop the function of data exporting and convert
into the data matching the interface standard, only 10 interface modules are enough. By this way the resources will begreatly saved.
In order to deal with this challenge, it is our proposal to set up the Program Committee of Audit Data Collection toformulate the international standards for collecting audit data with a view to solving these problems by standardized
technical measures when auditors can not open or interpret data in the auditing process.

FORM 4 (ISO) v. 2013

Page 2 of 4

New work item proposal

If a draft is attached to this proposal,:Please select from one of the following options (note that if no option is selected, the default will be the first

option):Draft document will be registered as new project in the committee's work programme (stage 20.00)
Draft document can be registered as a Working Draft (WD – stage 20.20)
Draft document can be registered as a Committee Draft (CD – stage 30.00)
Draft document can be registered as a Draft International Standard (DIS – stage 40.00)
Is this a Management Systems Standard (MSS)?
Yes

No

NOTE: if Yes, the NWIP along with the Justification study (see Annex SL of the Consolidated ISO Supplement) must be sent
to the MSS Task Force secretariat (tmb@iso.org) for approval before the NWIP ballot can be launched.
Indication(s) of the preferred type or types of deliverable(s) to be produced under the proposal.
International Standard

Technical Specification

Proposed development track

・ 1 (24 months)

Publicly Available Specification
2 (36 months - default)

Technical Report・3 (48 months)

Known patented items (see ISO/IEC Directives, Part 1 for important guidance)
Yes

No

If "Yes", provide full information as annex

A statement from the proposer as to how the proposed work may relate to or impact on existing work, especiallyexisting ISO and IEC deliverables. The proposer should explain how the work differs from apparently similar work,
or explain how duplication and conflict will be minimized.

The term of “Audit” in this proposal IS NOT “certification”, but the supervision of auditee's economic activities. By
checking the accounts, audit makes objective evaluation on the authenticity, lawfulness and efficiency of auditee's
financial revenues and expenditures.
ISO has not initiated any effort of the international standardization regarding audit and auditing data for the time
being, and there is No duplication or conflict with existing ISO and IEC deliverables.
INTOSAI, IFAC, IIA and relevant international organizations have been working or start on audit data industry
standards. And all the works lay a foundation for developing an international standard. Based on this, throughcooperation with these international organizations, including other organizations and experts who interest in it, jointly
establish an international standard of audit data collection. If the ISO audit data collection can be reached, the whole
audit, public audit, internal audit as well as government audit would benefit from the standardization.
A listing of relevant existing documents at the international, regional and national levels.

1．GB/T 19581-2004 Information technology─Data interface of accounting software (published)
2 ． GB/T 24589.1-2010 Financial information technology ─ Data interface of accounting software Part 1 ：Enterprise (published)
3．GB/T 24589.2-2010 Financial information technology ─Data interface of accounting software Part 2：Nonprofit Government Agencies (published)
4．AICPA - Audit Data Standards (published)
A simple and concise statement identifying and describing relevant affected stakeholder categories (including small
and medium sized enterprises) and how they will each benefit from or be impacted by the proposed deliverable(s)For audit institutions and users of auditing software (include institutions of government audit, independent audit andinternal audit):
integrate the unified form of audit data to facilitate the information sharing and exchange;provide unified method for data processing and analyzing and improve the audit data analysis;
overcome the obstacles of audit data collecting and improve the timeliness and effectiveness of the audit
process.
FORM 4 (ISO) v. 2013

Page 3 of 4

New work item proposal

For developers of auditing and accounting software:
provide unified interface for audit data collection and reducing the cost of blind development of datainterface;
expand the sales by integrating more functions of products;

improve market operation and avoiding vicious competition.
Liaisons:

Joint/parallel work:

A listing of relevant external international organizations
or internal parties (other ISO and/or IEC committees) to
be engaged as liaisons in the development of thedeliverable(s).

Possible joint/parallel work with:The International Organization of Supreme Audit
Institutions (INTOSAI)IEC(please specify committee ID)

CEN(please specify committee ID)

Other(please specify)

A listing of relevant countries which are not already P-members of the committee.

Some countries have done relevant research in this field and may be interested in this proposal. They are: Italy, theUnited States, Malaysia, Singapore, Indonesia, India, Pakistan, Kuwait, etc.
Preparatory work (at a minimum an outline should be included with the proposal)
A draft is attachedAn outline is attachedAn existing document to serve as initial basis

The proposer or the proposer's organization is prepared to undertake the preparatory work required
Proposed Project Leader (name and e-mail address)

Mr. YANGYUNYIEmail：peteryoung@audit.gov.cn

Yes

No

Name of the Proposer(include contact information)

Mrs.LI Yubing
General Secretary,ISO Member Body in
China,SAC
Fax:+86 10 82260660
Email:sac@sac.gov.cn

Supplementary information relating to the proposal
This proposal relates to a new ISO document;This proposal relates to the adoption as an active project of an item currently registered as a Preliminary Work Item;
This proposal relates to the re-establishment of a cancelled project as an active project.
Other:
Annex(es) are included with this proposal (give details)
1. A draft of Audit Data Collection International Standard
2. Introduction for this proposal

FORM 4 (ISO) v. 2013

Page 4 of 4

Audit Data Collection International Standard(Draft)Content

Content ................................................................................1
1 Scope ...............................................................................2
2 Normative references ..................................................................2
3 Terms and definitions ..................................................................2
3.1 Accounting software .................................................................2
3.2 Data interface .......................................................................2
3.3 Text file ............................................................................2
3.4 Extensible markup language file .......................................................2
3.5 Data file ............................................................................2
3.6 Description of data file ...............................................................2
3.7 Data element ......................................................................2
3.8 Data structure .......................................................................3
3.9 Financial statements of enterprises ....................................................3
3.10 Financial statements of non-profit undertakings .........................................3
3.11 Annotations to financial statements ...................................................3
3.12 Electronic accounting book ..........................................................3
3.13 Subsidiary accounting ...............................................................3
4 Data element .........................................................................3
4.1 Data element description principles ....................................................3
4.2 Data element content ................................................................4
5 File export ...........................................................................16
6 Data file .............................................................................16
6.1 Output content of data file ...........................................................16
6.2 Output time requirements of data file ..................................................16

1

Audit Data Collection
This standard provides requirements of accounting software data interface,including format andcontent requirements of accounting data elements and data interface output files.
1

Scope

This standard applies to design,development,management, marketing and application of
accounting software in enterprise and non-profit organization.
2

Normative references

The following referenced documents are indispensable for the application of this document. For
dated references, only the edition cited applies. For undated references, the latest edition of thereferenced document, including any amendments, applies.
GB/T 2261.1－2003 Personal basic information classification and code, section 1: Gender
code
GB/T 4754 Industrial classification for national economic activities
GB/T 7408－2005 Expression of data element, information exchange, data and time(ISO8601:2000，IDT)
GB 11714－1997 National organization coding rules
GB/T 12406－2008 Currency and fund code(ISO 4217:2001，IDT)
GB/T 18142－2000 Format notation of information technology and data element(ISO/IEC
14957:1996，IDT)
3

Terms and definitions

3.1 Accounting software
Computer application software for accounting.
3.2 Data interface
Interface for data transfer and information exchange between computer software systems,
realized by electronic documents.
3.3 Text file
File generated by such data as character, symbol, word, sentence, sheet or other character lines.
3.4 Extensible markup language file
Data file described by extensible markup language that has data description funtion, wellstructured feature and verifiability.
3.5 Data file
File for accounting data exchange or processing.
3.6 Description of data file
File describing data source,data file name,data structure and some user- defined information
document.
3.7

Data element
2

Data unit employing a group of tributes to describe definition, mark symbol, denotation andallowed value; indispensable basic unit of the data exported by accounting software datainterface.
3.8 Data structureInternal structure of the data exported by accounting software data interface, including several
different data elements.
3.9 Financial statements of enterprises
Accounting statements prepared in accordance with “Accounting System for Enterprises”,
including balance sheet, profit statement, cash flows statement, detail statement of assets
depreciation preparation, statement of owners’ equity, detail statement of value-added tax
payable, statement of profit distribution, detail statement of operating expenditure etc.
3.10 Financial statements of non-profit undertakings
Accounting statements prepared in accordance with “Accounting System for Non-profit
Undertakings, including balance sheet, statement of revenues and expenditures, detailstatement of non-profit undertakings expenditure, detail statement of operating expenditure.
3.11 Annotations to financial statements
Explanations to the preparing basis, preparing medium, preparing principles and methods andmain item for the better understanding of the contents of the accounting statements by theaccounting statement users.
3.12 Electronic accounting book
A collection of computer electronic file for the accounting units to record a set of financial data
generated by accounting software and restored in the computer storage equipment or media.
3.13 Subsidiary accounting
Subsidiary accounting means studying the financial information from other different aspects. The
combination of subsidiary accounting and accounts gives a full view of the business of theenterprise, provides accounts treatment more flexible and makes full advantages ofcomputerization.

4

Data element

4.1 Data element description principles
So far,taking into account the internalization trend of the standards most of the standards
regarding information technology use data element to describe data structure mode .
Data element, as the indispensable basic unit exported by the accounting software data interface,is described from the following 5 aspects.
● Mark symbol: Both number and letter can be used. The standard, Complying with generalpractice, uses 3 digits taking into account the amount of data elements in the standard.
● Name: The name of data element.
● Explanation: Explanation refers to the description of the meanings of data element, or the3

definition of data element.
● Denotation: The denotation here refers to the denotation of the type and value scope of data
element. It expresses the value scope of data element. The data element is expressed with thedata element value format recording method complying with the stipulation in GB/T 18142. The
standard adopts fixed length to express those character data elements whose meaning isdefinite and length is fixed. For example, accounting year (4 numeric characters), and units
nature (8 numeric characters, having only two kinds of value: enterprise or non-profit
undertakings). For those character data whose length is not definite, the maximum possible
length value is taken. For the numerical data element, integers and decimal fraction are taken.
For non integers, the maximum integral length is taken and as for the decimal fraction part,routine practice value is taken. Detail expressions are as follows:C
represents numbers,alphabets,Chinese characters and other characters.
Cnrepresents fixed length of n characters.
C..nrepresents variable length of maximum n characters.
I..nrepresents calculated form of maximum n integers.
Dw.drepresents calculated form of decimal fractio; w represents the maximum bits ofcharacter which includes characters before and after the decimal point; d represents the
maximum bits of character after the decmal point.
● Annotation: Other explanation relative to the data element.
4.2

Data element content
Mark Symbol: 001
Name: Electronic accounting book NO.
Explanation: the NO. of electronic accounting book in accounting software
Denotation: C..5
Annotation:
Mark Symbol: 002
Name: Electronic accounting book name
Explanation: The name of electronic accounting book in accounting software
Denotation: C..60
Annotation:
Mark Symbol: 003
Name: Accounting unit name
Explanation: Legal name of unit using accounting software
Denotation: C..60
Annotation:
Mark Symbol: 004
Name: Organization NO.
Explanation: The organization code of enterprises and non-profit undertakings
Denotation: C..20
4

Annotation: Complying with GB11714-1997
Mark Symbol: 005
Name: Enterprise nature
Explanation: either "enterprise" or "non-profit undertaking"Denotation: C8
Annotation:
Mark Symbol: 006
Name: Industry
Explanation: The industry name corresponding to the Industry CodeDenotation:C..20
Annotation:Complying with GB/T4754
Mark Symbol: 007
Name: Developer
Explanation: Name of unit who develops accounting software
Denotation:C..60
Annotation:
Mark Symbol: 008
Name: Software version
Explanation: Version of accounting software
Denotation:C..20
Annotation:
Mark Symbol: 009
Name: Accounting Year
Explanation: Current year of financial statements
Denotation:C4
Annotation:Such as "2004"
Mark Symbol: 010
Name: recording currency
Explanation: Bookkeeping base currency applied in electronic accounting book
Denotation:C4
Annotation: Complying with GB/T 12406
Mark Symbol: 011
Name: Account structure
Explanation: The length of account code corresponding to each grade
Denotation:C..30

5

Annotation:The length of account code corresponding to each grade is separated by comma,
for example, 4,2,2 or 4,3,4.
Mark Symbol: 012
Name: Account NO.
Explanation: Each accounting subject has a number that classified by accounting rules andbusiness nature.
Denotation:C..30
Annotation:
Mark Symbol:013
Name:Account name
Explanation: Accounting subject name corresponding to final grade of Account NO.,such as
Individual Income Tax Payable
Denotation:C..60
Annotation:
Mark Symbol:014
Name:Account grade
Explanation: The grade of Account NO.Complying with account structure
Denotation:I..2
Annotation:
Mark Symbol:015
Name:Symbol of subsidiary accounting
Explanation: To identify whether one account applies subsidiary accounting or not
Denotation:C1
Annotation:Name 1 if it has subsidiary accounting, otherwise name 0Mark Symbol:016
Name:Subsidiary item
Explanation: Accounting item in subsidiary accounting
Denotation:C..60
Annotation:Different
subsidiaryitem
isseparated
as,company/department/employee.

by

slash

,

such

Mark Symbol:017
Name:Account category
Explanation: The category of account, such as Asset, Liability, Owner's equity,Cost andexpense and Profit and loss accounts.
Denotation:C..20
Annotation:

6

Mark Symbol:018
Name:Unit of measure
Explanation: To measure business object in accounting
Denotation:C..10
Annotation:
Mark Symbol:019
Name:Balance direction
Explanation: Balance direction of accounting subjects
Denotation:C..4
Annotation:Dr or Cr
Mark Symbol:020
Name:Currency Type
Explanation: Name of currency type
Denotation:C..14
Annotation:Complying with GB/T 12406
Mark Symbol:021
Name:Subsidiary Group
Explanation:The combination of Subsidiary item No.
Denotation:C..255
Annotation: The combination order of subsidiary item No. is in accordance with that ofsubsidiary
item,forexample,ifacombination
orderofsubsidiaryitemisCompany/Department/Employee,the subsidiary group would be Company NO./Department
ID/Employee ID.
Mark Symbol:022
Name:Beginning balance (recording currency)
Explanation: Beginning balance (recording currency) of accounting subjects
Denotation:D20.2
Annotation:
Mark Symbol:023
Name:Beginning quantity
Explanation: Beginning quantity of product ,asset or service, such as the quantity of
inventory.
Denotation:D20.2
Annotation:
Mark Symbol:024
Name:Beginning balance (foreign currency )Explanation: Beginning balance (foreign currency ) of accounting subjects
7

Denotation:D20.2
Annotation:
Mark Symbol:025
Name:Debit amount
Explanation: Total debit amount occurred per month
Denotation:D18.2
Annotation:
Mark Symbol:026
Name:Debit quantity
Explanation: Total debit quantity occurred of product, asset or service per month
Denotation:D18.2
Annotation:
Mark Symbol:027
Name:Debit amount(foreign currency)
Explanation: Total debit amount occurred(foreign currency) per month
Denotation:D18.2
Annotation:
Mark Symbol:028
Name:Credit Amount
Explanation: Total cebit amount occurred per month
Denotation:D18.2
Annotation:
Mark Symbol:029
Name:Credit quantity
Explanation:Total cebit quantity occurred of product, asset or service per month
Denotation:D18.2
Annotation:
Mark Symbol:030
Name:Credit amount(foreign currency)
Explanation: Total cebit amount occurred(foreign currency) per month
Denotation:D18.2
Annotation:
Mark Symbol:031
Name:Ending balance(recording currency)
Explanation:Ending balance(recording currency) of accounting subjects
Denotation:D20.2
8

Annotation:
Mark Symbol:032
Name:Ending quantity
Explanation: Ending quantity of product ,asset or service of accounting subjects
Denotation:D20.2
Annotation:
Mark Symbol:033
Name:Ending balance(foreign currency)
Explanation: Ending balance(foreign currency) of accounting subjects
Denotation:D20.2
Annotation:
Mark Symbol:034
Name:Accounting month
Explanation: Referring to January to December
Denotation:C2
Annotation:For example, identify March as 03
Mark Symbol:035
Name:Voucher date
Explanation: The bookkeeping date , also referring to posting date
Denotation:C8
Annotation:Complying with GB/T 7408, identified as "CCYYMMDD"Mark Symbol:036
Name:Voucher Type
Explanation: Voucher type
Denotation:C..12
Annotation:For example, receipt voucher and payment voucher etc.
Mark Symbol:037
Name:Voucher NO.
Explanation: Consecutive numbers of accounting voucher
Denotation:C..20
Annotation:Complying with 'Standardization of Basic Work of Accounting'Mark Symbol:038
Name:Row NO.
Explanation: Consecutive numbers for each row of accounting voucher
Denotation:I..5
Annotation:
9Mark Symbol:039
Name:Description
Explanation: Brief explanation for business recorded
Denotation:C..100
Annotation:
Mark Symbol:040
Name: Debit amount(recording currency)
Explanation: Debit Amount(recording currency)of accounting voucher
Annotation:D18.2
Denotation:
Mark Symbol:041
Name:Credit amount
Explanation: Cebit amount(recording currency)of accounting voucher
Denotation:D18.2
Annotation:
Mark Symbol:042
Name:Debit amount(foreign currency)
Explanation: Debit amount(foreign currency)of accounting voucher
Denotation:D18.2
Annotation:
Mark Symbol:043
Name:Cebit amount(foreign currency)
Explanation: Cebit amount(foreign currency)of accounting voucher
Denotation:D18.2
Annotation:
Mark Symbol:044
Name:Exchange rate
Explanation: Exchange rate of bookkeeping
Denotation:D13.6
Annotation:
Mark Symbol:045
Name:Quantity
Explanation: Quantity of object or service in business, such as the quantity of inventory.
Denotation:D15.4
Annotation:
Mark Symbol:046
10

Name:Unit Price
Explanation:
Denotation:D18.4
Annotation:
Mark Symbol:047
Name:Settlement method
Explanation: Method for payments and receipts
Denotation:：C..20
Annotation:
Mark Symbol:048
Name:Bill type
Explanation: Bill type
Denotation:C..20
Annotation:
Mark Symbol:049
Name:Bill NO.
Explanation: Bill NO.
Denotation:C..30
Annotation:
Mark Symbol:050
Name:Bill date
Explanation: Billing date of bill
Denotation:C8
Annotation:Complying with GB/T 7408,identified as "CCYYMMDD"Mark Symbol:051
Name: Attachments quantity
Explanation: The number of original vouchers attached to accounting voucher
Denotation:I..4
Annotation:
Mark Symbol:052
Name:Biller
Explanation: The person preparing bill
Denotation:C..20
Annotation:
Mark Symbol:053
Name:Checker
11Explanation: The person checking accounting bill
Denotation:C..20
Annotation:
Mark Symbol:054
Name:Bookkeeper
Explanation: The accountant responsible for bookkeeping
Denotation:C..20
Annotation:
Mark Symbol:055
Name:Cashier
Explanation: The accountant responsible for cashier job
Denotation:C..20
Annotation:
Mark Symbol:056
Name:Bookkeeping mark
Explanation: To identify whether a transaction is recorded
Denotation:C1
Annotation:Name1 if a transaction is recorded sucessfully, otherwise name 0Mark Symbol:057
Name:Invalid mark
Explanation: A voucher with voucher NO. but blank should be marked with the invalid markDenotation:
Annotation:Name 1 if a voucher is invalid, otherwise name 0Mark Symbol:058
Name:Statement NO.
Explanation: The unique index NO. of statements
Denotation:C..20
Annotation:
Mark Symbol:059
Name:Reporting unit
Explanation: The company preparing financial statements
Denotation:C..60
Annotation:
Mark Symbol:060
Name:Report date (day)Explanation: the date corresponding to statements data12

Denotation:C ..8
Annotation:
Mark Symbol:061
Name:Currency unit
Explanation: Currency unit applied in financial statement, such as Yuan,Wan
Denotation:C..10
Annotation:Take an example of renminbi, currency unit can be Yuan or Wan
Mark Symbol:062
Name:Project
Explanation: Project name referred to statements
Denotation:C..60
Annotation:
Mark Symbol:063
Name: Line NO.
Explanation:
Denotation:
Annotation:
Mark Symbol:064
Name:Beginning amount(BS)Explanation: Beginning amount of each item on balance sheet
Denotation:D20.2
Annotation:
Mark Symbol:065
Name:Ending amount(BS)Explanation: Ending Amount of each item on balance sheet
Denotation:D20.2
Annotation:
Mark Symbol:066
Name:Current month amount
Explanation: Actual amount occurred of each item in current month
Denotation:D20.2
Annotation:
Mark Symbol:067
Name:Accumulated current year amount
Explanation: Actual amount occurred of one year on each item
Denotation:D20.2
13

Annotation:
Mark Symbol:068
Name:Cash Amount
Explanation: the amount of each item on cash flows statement
Denotation:D20.2
Annotation:equal to "current year amount " of small business's cash flow statement
Mark Name:069
Symbol:Beginning balance(Impairment)
Explanation: The beginning balance of each item on detail statement of impairment losses
Denotation:D20.2
Annotation:
Mark Symbol:070
Name:Current year increasing amount
Explanation: The current year increasing amount of each item on detail statement of
impairment losses
Denotation:D20.2
Annotation:
Mark Symbol:071
Name:Current year reversal amount
Explanation: The current year reversal amount of each item on detail statement of
impairment losses
Denotation:D20.2
Annotation:
Mark Symbol:072
Name:Ending balance(Impairment)
Explanation: The ending balance of each item on detail statement of impairment losses
Denotation:D20.2
Annotation:
Mark Symbol:073
Name:Current year amount(OE)
Explanation: The current year amount of each item on statement of owner's equity(or thecurrent year amount of each item on cash flows statement of small business)
Denotation:D20.2
Annotation:equal to amount of cash flow statement
Mark Symbol:074
Name:Last year amount14

Explanation: The last year amount of each item on statement of owner's equity(or thecurrent year amount of each item on cash flow statement of small business)
Denotation:D20.2
Annotation:
Mark Symbol:075
Name:Current year actual amount
Explanation: The current year actual amount of each item on profit statement
Denotation:D20.2
Annotation:
Mark Symbol:076
Name:Last year actual amount
Explanation: The last year actual amount of each item on profit statement
Denotation:D20.2
Annotation:
Mark Symbol:077
Name:Non-profit undertakings expenditure
Explanation: The expenditure amount of each item on detail statement of expenditure of
non-profit undertakings
Denotation:D20.2
Annotation:
Mark Symbol:078
Name:Financial subsidy expenditure
Explanation: The financial subsidy expenditure amount of each item on detail statement ofexpenditure of non-profit undertakings
Denotation:D20.2
Annotation:
Mark Symbol:079
Name:Expenditure beyond budget
Explanation: The expenditure amount beyond budget of each item on detail statement ofexpenditure of non-profit undertakings
Denotation:D20.2
Annotation:
Mark Symbol:080
Name:Total amount
Explanation: The total amount of each item on detail statement of expenditure of non-profit
undertakings
Denotation:D20.2
15

Annotation:
Mark Symbol:081
Name:Operating expenditure
Explanation: The operating expenditure amount on detail statement of expenditure of
non-profit undertakings
Denotation:D20.2
Annotation:

5File export

The standard stipulates that the accounting software may use both text and XML to export files.
Taking into account the universality of the standard, if text form is used for data export, two kindsof files are needed: data file and format description file. More explanation is as follows:● Exported file of accounting software data interface in text forma) data file
Data file stores the concrete exported data of the accounting software data interface.
b) format description file
Format description file stores the file names of the data file exported by accounting software andthe format description information of data structure.
● XML Schema of Accounting software data interface
Files should be provided in either of two formats: TEXT format or extensible markup
language(XML). If desired, files may be compressed using the ZIP file format or other mutuallyagreed-to compression software.

6

Data file

6.1 Output content of data file
About file export in this standard,please refer to table1.
The standard does not require all data contents in table1 to be exported. Ensure what to export
Complying with actual demand for data contents.
6.2

Output time requirements of data file
Data file Output time in the standard as follows:
Electronic book data fileAccounting item data fileAccounts balance and amount occurred data fileAccounting voucher data file
Balance Sheet data fileProfit Statement data file
Cash flows Statement data file
Cash flows Statement(small business) data file
Value added tax payable sheet

Output: One Time
Output: One Time
Output: By Month
Output: One Time
Output: By Month
Output: By Month
Output: By Month
Output: By Month
Output: By Month
16

Asset Impairment losses sheet
Output: By Year
Statement of owner's equity
Output: By Year
Profit appropriation statement
Output: By Year
Non-profit undertakings balance sheet
Output: By Month
Non-profit undertakings revenue & expenditure sheet
Output: By Month
Non-profit undertakings detail statement of expenditure
Output: By Month
Non-profit undertakings detail statement of operating expenditure Output: By Month
Table1 Data structure of data file
Data table
nameDate Element
Name

Explanation

Accounting Voucher

Voucher dateComplying whit the expression of data element 035 in 4.2.

Voucher type

Complying with the expression of data element 036 in 4.2.

Voucher number

Complying with the expression of data element 037 in 4.2.

Row NO.

Complying with the expression of data element 038 in 4.2.

Description

Complying with the expression of data element 039 in 4.2.

Account NO.

Complying with the expression of data element 012 in 4.2.

Debit amountComplying with the expression of data element 040 in 4.2.

Credit amountComplying with the expression of data element 041 in 4.2.

Currency type

Complying with the expression of data element 020 in 4.2.

Debit amount( foreign currency)

Complying with the expression of data element 042 in 4.2.

Credit amount(foreign currency)

Complying with the expression of data element 043 in 4.2.

Exchange rate

Complying with the expression of data element 044 in 4.2.

QuantityComplying with the expression of data element 045 in 4.2.

Price unit

Complying with the expression of data element 046 in 4.2.

Subsidiaryaccounting group

Complying with the expression of data element 021 in 4.2.

Settlement method

Complying with the expression of data element 047 in 4.2.

Bill type

Complying with the expression of data element 048 in 4.2.

Bill NO.

Complying with the expression of data element 049 in 4.2.

Bill dateComplying with the expression of data element 050 in 4.2.

Attachments

Complying with the expression of data element 051 in 4.2.

BillerComplying with the expression of data element 052 in 4.2.

CheckerComplying with the expression of data element 053 in 4.2.

BookeeperComplying with the expression of data element 054 in 4.2.

CashierComplying with the expression of data element 055 in 4.2.

Accounting markComplying with the expression of data element 056 in 4.2.

Invalid markComplying with the expression of data element 057 in 4.2.
17

Balance sheet

Report No.

Complying with the expression of data element 058 in 4.2.

Prepared units

Complying with the expression of data element 059 in 4.2.

Report dateComplying with the expression of data element 060 in 4.2.

Currency unit

Complying with the expression of data element 061 in 4.2.

project

Complying with the expression of data element 062 in 4.2.

Line No.

Complying with the expression of data element 063 in 4.2.

the beginning of
the year number

Complying with the expression of data element 064 in 4.2.

The final number

Complying with the expression of data element 065 in 4.2.

Table1(continued)
Data table
nameDate Element
Name

Explanation

Profit statement
Cashstatement
flow The small enterprise cash flow
statement

Report No.

Complying with the expression of data element 058 in 4.2.

Reporting unit

Complying with the expression of data element 059 in 4.2.

Reporting period

Complying with the expression of data element 060 in 4.2.

Currency unit

Complying with the expression of data element 061 in 4.2.

Project

Complying with the expression of data element 062 in 4.2.

line No.

Complying with the expression of data element 063 in 4.2.

Current monthamountComplying with the expression of data element 066 in 4.2.

Accumulated
current year
amountComplying with the expression of data element 067 in 4.2.

Report No.

Complying with the expression of data element 058 in 4.2.

Reporting units

Complying with the expression of data element 059 in 4.2.

Reporting period

Complying with the expression of data element 060 in 4.2.

Currency unit

Complying with the expression of data element 061 in 4.2.

Project

Complying with the expression of data element 062 in 4.2.

Line No.

Complying with the expression of data element 063 in 4.2.

AmountComplying with the expression of data element 068 in 4.2.

Report No.

Complying with the expression of data element 058 in 4.2.

Reporting unit

Complying with the expression of data element 059 in 4.2.

Reporting period

Complying with the expression of data element 060 in 4.2.

Currency unit

Complying with the expression of data element 061 in 4.2.

Project

Complying with the expression of data element 062 in 4.2.

Line No.

Complying with the expression of data element 063 in 4.2.

Last year amountComplying with the expression of data element 074 in 4.2.

Current year
amountComplying with the expression of data element 073 in 4.2.

18

Detail statement of value-added
tax payable

Report No.

Complying with the expression of data element 058 in 4.2.

Reporting unit

Complying with the expression of data element 059 in 4.2.

Reporting period

Complying with the expression of data element 060 in 4.2.

Currency unit

Complying with the expression of data element 061 in 4.2.

Project

Complying with the expression of data element 062 in 4.2.

Line No.

Complying with the expression of data element 063 in 4.2.

Current monthamountComplying with the expression of data element 066 in 4.2.

Accumulated
current year
amountComplying with the expression of data element 067 in 4.2.

Table1(continued)
Data table
nameDate Element
Name

Explanation

Detail statement of impairment
losses of asset
Statement of owner's
equityReport No.

Complying with the expression of data element 058 in 4.2.

Reporting unit

Complying with the expression of data element 059 in 4.2.

Reporting period

Complying with the expression of data element 060 in 4.2.

Currency unit

Complying with the expression of data element 061 in 4.2.

Project

Complying with the expression of data element 062 in 4.2.

Beginning balance

Complying with the expression of data element 069 in 4.2.

Current year
increasing amountComplying with the expression of data element 070 in 4.2.

Current year
reversal amountComplying with the expression of data element 071 in 4.2.

Ending amountComplying with the expression of data element 072 in 4.2.

Report No.

Complying with the expression of data element 058 in 4.2.

Reporting unit

Complying with the expression of data element 059 in 4.2.

Reporting period

Complying with the expression of data element 060 in 4.2.

Currency unit

Complying with the expression of data element 061 in 4.2.

Project

Complying with the expression of data element 062 in 4.2.

Line No.

Complying with the expression of data element 063 in 4.2.

Current
amountEnterpriseprofit allocation table

year

Complying with the expression of data element 073 in 4.2.

Last year amountComplying with the expression of data element 074 in 4.2.

Report No.

Complying with the expression of data element 058 in 4.2.

Reporting unit

Complying with the expression of data element 059 in 4.2.

Reporting period

Complying with the expression of data element 060 in 4.2.

Currency unit

Complying with the expression of data element 061 in 4.2.

Project

Complying with the expression of data element 062 in 4.2.

Line No.

Complying with the expression of data element 063 in 4.2.
19

Non-profit undertakingsbalance sheet

Current year
actual amountComplying with the expression of data element 075 in 4.2.

Last year actual
amountComplying with the expression of data element 076 in 4.2.

Report No.

Complying with the expression of data element 058 in 4.2.

Reporting unit

Complying with the expression of data element 059 in 4.2.

Reporting period

Complying with the expression of data element 060 in 4.2.

Currency unit

Complying with the expression of data element 061 in 4.2.

Account NO.

Complying with the expression of data element 012 in 4.2.

Project

Complying with the expression of data element 062 in 4.2.

Beginning amountComplying with the expression of data element 064 in 4.2.

Ending amountComplying with the expression of data element 065 in 4.2.
Table1(continued)

Data table
nameDate Element
Name

Explanation

Non-profit undertakings income
and expenditure statement
Non-profit undertakings detailstatement of expenditure

Report No.

Complying with the expression of data element 058 in 4.2.

Reporting unit

Complying with the expression of data element 059 in 4.2.

Reporting period

Complying with the expression of data element 060 in 4.2.

Currency unit

Complying with the expression of data element 061 in 4.2.

Line No.

Complying with the expression of data element 063 in 4.2.

Project

Complying with the expression of data element 062 in 4.2.

Current monthamountComplying with the expression of data element 066 in 4.2.

Accumulated
current year amountComplying with the expression of data element 067 in 4.2.

Report No.

Complying with the expression of data element 058 in 4.2.

Reporting unit

Complying with the expression of data element 059 in 4.2.

Reporting period

Complying with the expression of data element 060 in 4.2.

Currency unit

Complying with the expression of data element 061 in 4.2.

Project

Complying with the expression of data element 062 in 4.2.

Line No.

Complying with the expression of data element 063 in 4.2.

Expenditure

Complying with the expression of data element 077 in 4.2.

Financial subsidy
expenditure

Complying with the expression of data element 078 in 4.2.

Expenditure beyond
budgetComplying with the expression of data element 079 in 4.2.

Total amountComplying with the expression of data element 080 in 4.2.
20

Non-profit
undertakings detailstatement of operating
expenditure

Report No.

Complying with the expression of data element 058 in 4.2.

Reporting unit

Complying with the expression of data element 059 in 4.2.

Reporting period

Complying with the expression of data element 060 in 4.2.

Currency unit

Complying with the expression of data element 061 in 4.2.

Project

Complying with the expression of data element 062 in 4.2.

Line No.

Complying with the expression of data element 063 in 4.2.

Operating expenses

Complying with the expression of data element 081 in 4.2.

21

PPT content
1.Background
1.1
The meaning of Audit ： Audit is the supervision of auditee's
economic activity. By checking the accounting, Audit make objective
evaluation for the factuality, legitimacy and efficiency of auditee's Fiscal
or financial revenues and expenditures 。
So Audit is an important means to achieve financial supervision andstandardize financial behaviour, to protect the normal operation of theeconomy.

1.2
The meaning of Audit Data : In a general way, Audit Data consists of
two parts:（1 ）The original data of the auditee: account data, financial
statements, business transactions data, etc.。
（2）Processing or producing data in the process of auditing: audit
project data, audit plan, audit analysis data, the audit working draft, audit
reports,etc.
In China's proposal,Audit Data means auditee's account data,financial statements, business transactions data, etc.
The taditional audit focus on

the paper financial statements ,transaction vouchers and accounts . With the development of audit work,
Especially the "subprime crisis" and the "enron event", auditing under IT
environment is not limited by financial statements . Furthermore,
electronic accounting vouchers and accounts are increasingly concernedby auditors. And these raw transaction data is generally reflected in theunderlying accounting software database.

1.3
A survey of auditing software，accounting software and database survey 1: all kinds of auditing software, including a variety ofversions
ACL ; IDEA;SAP Assure ; AS/2; TEAMMATE; COBIT …

 Survey 2: all kinds of accounting software, including a variety ofversions
Oracle;SAP;Forumula;OrCom;FINKS;Agresso;VBAMS;Labbis;Stek
as;Microsoft Dynamics NAV; OBIC7; PCA Accounting; Yayoi
Accounting; Siafi; iBAS; e5 Financials;Technology One;UFIDA
U8;KingDee K/3…
 Survey 3: all kinds of database
Oracle ; SQL Sever; DB2 …

However, there are various accounting software and ERPs in front ofauditors. For these accounting software, even different versions of thesame accounting software, the database design and data structure aredifferent.
Usually auditors cannot directly get the underlying data in theaccounting software from the auditee. Even if they can get the underlying
data through some technical measures such as database backup, they stillcannot obtain meaningful information in depth because of the unknown
data structure.

2.Challenge
2.1
For a particular accounting software, we develop the underlying data
import interface program, automatic identification the accounting data,
converted to the data format and contrent which auditors is familiar with
The trouble is…….

2.2
In China,there are 10 kinds of auditing softwares,

38 kinds ofaccounting softwares, each accounting software has several versions, let
us assume 5.
If there were no data interface standard,each audit software must

develop

38 * 5 = 190 interface functions ，10 audit software must

develop 10*38*5=1900 interface functions，this will be a very big number,it cannot achieve.
If we make a data interface standard for the accounting software, andall the accounting software could follow this standard and develop thedata interface functions in accordance with standard data, audit software
could use these data directly. 10 audit software will develop only 10
interface functions. So social resources saved greatly.

3.Solution
To response to this challenge, China put forward to set up the Audit
Data Collection Program Committee, to setting audit data services

international standards, with standardized technical to solve the problemof the audit data cquisition.
 Title of the proposed new committee:
Audit Data Collection
 Scope statement of the proposed new committee :Audit Data Collection provides the international standards that how theauditing software obtain accounting data, including content and format
requirements on that accounting data elements, data interface output file.

4.Relevance the International Organization of Supreme Audit Institutions(INTOSAI)——2013,INTOSAI have set up the project of the standard on
accounting software data interface as one of its priorities in the coming 3
years.
——Except China as the leader, this project has attracted 7 member
SAIs to participate: South Africa, Malaysia, India, Indonesia, the UnitedStates, Kiribati and Poland.
 the United Nations（UN）—— UN have used SAP with audit data interface standard.
 Accounting, auditing software market——Some software company, such as Oracle,SAP, have developed
the audit data interface standards,

applied in many countries.

 Some countries——Some countries have already begun to study and draft technicalspecifications and standards related to audit data, such as the UnitedStates, Germany, France, Portugal, Brazil, Chile, Singapore, and so on.

5. Example
The national audit standards and industrial audit standards have alreadybenefitted the efficiency, quality and progress of China in the audit

services.
Taking an instance, China has finished a nationwide audit of social
insurance in 2012.
 Over 60% of the basic endowment insurance data are stored in morethan 2000 county districts.
 Nearly 1,000 different existing social insurance information system.
To audit this huge amount records, which are highly heterogeneous in
their construction standards, design patterns, database types and storage
places. We cannot handle them without standard!
Fortunately, China drafted the standards on data interface including
48 data tables and more than 1,000 data elements. auditors have collected
100T data of more than 1 billion applicants.
With the help of standardization technology , Work is done in twomonths!

6.The end
We believe that the Audit Data Collection international standards
will effectively improve the ability of national audit, save social
resources.
China is willing to work together with more auditors of othercountries, Let's join our hands to deal with the challenge ofand bring new models of audit data standardization !

audit data