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Keywords: audit data standards
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Journal Articles
Journal of Emerging Technologies in Accounting (2021) 18 (1): 131–157.
Published: 01 March 2021
... be spent cleansing, transforming, standardizing, and validating the data prior to analyzing it. This problem motivated the AICPA task force to develop a set of Audit Data Standards (ADS) for streamlining the exchange of data. This paper describes an extensive exercise where students: (1) develop...
