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)

Slides:

Advertisements

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.

Advertisements

Grants Management in Nevada The Honorable Kim R. Wallin, CMA, CFM, CPA Nevada State Controller.

Introduction to Global Payroll NOTES:

SAP Financial Accounting FI Dr. Djamal Ziani King Saud University.

What’s New in Accounting?

©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.

©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.

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.

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.

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.

Financial Accounting (FI)

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.

© 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, Clinton E. White,

| Building the Effective Enterprise Drive Your Financial Reporting with QAD Enterprise Financials Gerard Hehir – Product manager.

Configuring the Financial Accounting System. Slide 2 Note As you work through the configuration process, I STRONGLY suggest that you follow along with.

AICPA Audit Data Standards ASEC Emerging Assurance Technologies Task Force.

Skip Auditing an XBRL Instance Document: The Case of United Technologies Corp. A discussion and extension Clinton E. White, Jr Professor of Accounting.

GRC-XML Program Working Session: GRC-XML Risk and Control Taxonomy GRC-XML Prototype XBRL International Conference, Paris France June 25th, :30.

XBRL Financial Reporting Supply Chain Architecture Maciej Piechocki XBRL Project Manager.

Accountancy Profession Adding Value With XBRL Barry Melancon, CPA President and CEO American Institute of Certified Public Accountants.

Automatic Rendering Tool and Digital Audit Process Innovation Nov 2005 YongMoon Lee KICPA & AICPA.

1 - 1 ©2006 Prentice Hall Business Publishing, Auditing 11/e, Arens/Beasley/Elder The Demand for Audit and Other Assurance Services Chapter 1.

 A General Ledger identifies each account individually and includes posted transactions and balances. ◦ Posting is the process of transferring original.

Taylor Hawes Controller – Global Platforms & Operations Microsoft Corporation SEC Voluntary Filing Program.

Presented to you by. Copy and paste transactions from Excel into Dynamics GP.

NextGen Budgeting Presented by: Julie Carroll Local Government Corporation Resource 2015.

1 Credits Prepared by: Rajendra P. Srivastava Ernst & Young Professor University of Kansas Sponsored by: Ernst & Young, LLP (August 2005) XBRL Module Part.

® XBRL GL and External Reporting Walter Hamscher Vice Chair, XBRL International Consultant to PricewaterhouseCoopers.

1 XML An Overview Roger Debreceny University of Hawai`i Skip White University of Delaware XBRL Workshop, August 2006.

Copyright © 2014 Pearson Education, Inc. Publishing as Prentice Hall. Chapter

Audit Responsibilities and Objectives

Financial Accounting (FI)

The way forward to Business Reporting. Opt2: File XBRL Opt2: File XBRL Opt1: File XBRL Directly MCA 21 Deliver XBRL, Excel File Clarify to Durga.

Skip 2015 The AICPA Audit Data Standards & XBRL GL AIS Educators Conference Colorado Springs, CO 2015 Clinton E. White, Jr (Skip) – U of Delaware

Clinton E. White, Jr (Skip) University of Delaware

SBR IN FINLAND SEMINAR ON STANDARD BUSINESS REPORTING (SBR) NOVEMBER 24, 2015 OTTAWA, CANADA Elina Koskentalo Project Manager and Taxonomy Developer, XBRL.

Skip Assurance on XBRL Instance Documents: A Conceptual Framework of Assertions A discussion and extension Clinton E. White, Jr Professor of Accounting.

XBRL Enabled Tools Bob Cuthbertson CaseWare IDEA Inc.

NEW OPPERTUNITIES FOR CHARTERED ACCOUNTANTS. FOLLOWING ARE THE NEW OPPERTUNITIES DIRECT TAX CODE COMPANY LAW BILL GOODS AND SERVICE TAX ERP XBRL.

Skip 2015 The AICPA Audit Data Standards - Intro & an academic’s perspective - UWCISA Information Integrity & Systems Assurance Toronto - October 2015.

1 Best Practices Audit and Assurance Office of the State Comptroller.

1 Overview of PCAOB Auditing Standard No. 5 An Audit of Internal Control Over Financial Reporting that is Integrated with an Audit of Financial Statements.

QUIZ #2. For Numbers 1-3 What are the three basic transaction cycles of a business?

ING XBRL Proof of Concept July 19, ©2005 page 2. Utilizing XBRL  ING Objectives  Benefits  Goals  Proof of Concept Plan  Stat  USGAAP  Pain.

Company Regulator Problem = Exchange of data between regulated entity and regulator Regulator solution = Use XML Schema to define terms for exchange. Regulator.

NextGen Budgeting Resource 2016 Local Government Corporation.

IS 356 IT for Financial Services

XBRL International Conference “A Roadmap for use of XBRL in

Determining the Complete General Ledger (G/L) Account Number

Inventory to GL Reconciliation

The CPA Profession Chapter 2.

© 2014 Cengage Learning. All Rights Reserved.

Streamline and Automation of Input Processes

e-Invoice I e-Archive I e-Ledger

Colorado University October 3, 2007

LESSON 8-2 Preparing a Post-Closing Trial Balance

© 2014 Cengage Learning. All Rights Reserved.

© 2014 Cengage Learning. All Rights Reserved.

Inventory to GL Reconciliation

© 2014 Cengage Learning. All Rights Reserved.

BASIC SETTINGS CONTENTS OF THE COURSE: Definition of Company

Audit, Assurance and XBRL

Presentation transcript:

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

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)

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)

Skip 2015 The Order-to-Cash Cycle

Skip 2015

ADS & XBRL GL - files – 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

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

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 REC html REC html REC html REC html – ads – Audit data standard concepts Standard table names Standard table names

Skip 2015