AICPA Audit Data API Specification

When auditors request client data to analyze as part of their audits, this data (audit data) is typically transferred to the auditor as discrete data files in a custom format. The scope of audit data covers information that is recorded in financial systems of the company, such as the following:

1. General ledger including trial balance

2. Sales ledger

3. Purchase ledger

4. Payroll

5. Inventory

6. PP&E registry

7. Receivables and payables ledgers

Various audit data standards have been developed by the American Institute of Certified