As we reported recently,there is a proposal within the International anization for Standardisation (ISO)to start a new effort to create an international standard for audit evidentiary data for internal and external audit.In response to this development,XII nvened a task force to define our position on this issue and make remmendations regarding a suggested response by XII,its members and the XBRL mmunity in general.

An Audit Data llection “Point of View”paper has been approved by the XBRL Best Practices Board (BPB)that support the idea of an ISO Audit Data llection standard;enurages the analysis of other Audit Data standard efforts,including those that use XBRL’s Global Ledger Taxonomy Framework (XBRL GL);further advocates the use of XBRL GL in any resulting ISO standard;and raises ncerns with the proposal as written.

We are enuraging our members and other stakeholders with an interest in this ic to read the paper and act acrdingly without delay,as the ISO has set a tight window to llect feedback.A list of ISO voting members may be found here:/iso/home/about/iso_members.htm

 中文新闻：XII有关审计数据收集标准的立场