AICPA\u306e\u76e3\u67fb\u30c7\u30fc\u30bf\u53d6\u5f97API<\/h1>\n<\/div>\n\n\n1. \u76e3\u67fb\u30c7\u30fc\u30bf\u53d6\u5f97API\uff08AICPA\uff09<\/h2>\n\n\nAICPA\u3067\u306f\u3001\u76e3\u67fb\u30c7\u30fc\u30bf\u6a19\u6e96\u3092\u5229\u7528\u3059\u308b\u305f\u3081\u3001JSON\u5f62\u5f0f\u3067\u60c5\u5831\u3092\u53d6\u5f97\u3059\u308bAIP\u304c(ISO 21377\u306e\u5f62\u5f0f\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c)\u516c\u958b\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n
\u6ce8\uff1aISO 21378:2019\u306e\u5236\u5b9a\u306b\u306f\u3001AICPA\u304b\u3089\u306e\u8ca2\u732e\u304c\u5927\u304d\u304b\u3063\u305f\u306e\u3067\u3059\u304c\u3001\u73fe\u5728\u306f\u7c73\u56fd\u304b\u3089\u306e\u53c2\u52a0\u306f\u306a\u304f\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<\/div>\n
\n![\"ADS](\"https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2024\/03\/ADS_API.png\")
<\/span><\/p>\n<\/div>\n\nAICPA Audit Data API Specification<\/a><\/p>\n<\/div>\n\n\n\nAICPA Audit Data API Specification
\nAug 05, 2022 \u00b7 1 min read
\nFREE ACCOUNT<\/p>\n<\/div>\n
\nACCESS<\/p>\n<\/div>\n
\nWhen 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:<\/p>\n<\/div>\n
\n\n- \n
General ledger including trial balance<\/p>\n<\/li>\n
- \n
Sales ledger<\/p>\n<\/li>\n
- \n
Purchase ledger<\/p>\n<\/li>\n
- \n
Payroll<\/p>\n<\/li>\n
- \n
Inventory<\/p>\n<\/li>\n
- \n
PP&E registry<\/p>\n<\/li>\n
- \n
Receivables and payables ledgers<\/p>\n<\/li>\n<\/ul>\n<\/div>\n
\nVarious audit data standards have been developed by the American Institute of Certified Public Accountants (AICPA) and the International Organization for Standardization (ISO). Each of these initiatives define file formats for how the financial data should be expressed, but do not define the details of how transmission of this data will occur (i.e., how computers request this information, and the minimum standards needed for data transmission between two systems).<\/p>\n<\/div>\n
\nAs a result, the AICPA convened a working group of subject matter experts, the AICPA Audit Data API working group, to define an audit data transfer standard (the standard) in an Open API format. The mission of the working group was to develop and publish open APIs that build upon the standards already developed by the AICPA and ISO, and to use the terms defined in those standards where applicable. The scope of the APIs covers general ledger transaction details, trial balance values at a point in time, and the following account subledgers: accounts payable, accounts receivable, and inventory.<\/p>\n<\/div>\n
\nThe standard can be accessed and viewed in a redoc viewer located here: https:\/\/aicpa-ads.github.io\/AuditData-API\/redoc.html<\/a> as well as through the AICPA Audit Data API GitHub page. The viewer includes fields, field definitions and parameters for each of the following areas: accounts receivable, accounts payable, and inventory.<\/p>\n<\/div>\n\n\u7ffb\u8a33<\/strong><\/p>\n<\/div>\n\n\u76e3\u67fb\u4eba\u304c\u76e3\u67fb\u306e\u4e00\u74b0\u3068\u3057\u3066\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u306e\u30c7\u30fc\u30bf\u3092\u5206\u6790\u3059\u308b\u305f\u3081\u306b\u8981\u6c42\u3059\u308b\u969b\u3001\u3053\u306e\u30c7\u30fc\u30bf\uff08\u76e3\u67fb\u30c7\u30fc\u30bf\uff09\u306f\u901a\u5e38\u3001\u30ab\u30b9\u30bf\u30e0\u5f62\u5f0f\u306e\u500b\u5225\u30c7\u30fc\u30bf\u30d5\u30a1\u30a4\u30eb\u3068\u3057\u3066\u76e3\u67fb\u4eba\u306b\u8ee2\u9001\u3055\u308c\u307e\u3059\u3002\u76e3\u67fb\u30c7\u30fc\u30bf\u306e\u7bc4\u56f2\u306b\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u4f01\u696d\u306e\u8ca1\u52d9\u30b7\u30b9\u30c6\u30e0\u306b\u8a18\u9332\u3055\u308c\u308b\u60c5\u5831\u304c\u542b\u307e\u308c\u307e\u3059\uff1a<\/p>\n<\/div>\n
\n\n- \n
\u7dcf\u52d8\u5b9a\u5143\u5e33\uff08\u8a66\u7b97\u8868\u3092\u542b\u3080\uff09<\/p>\n<\/li>\n
- \n
\u58f2\u4e0a\u53f0\u5e33<\/p>\n<\/li>\n
- \n
\u8cfc\u8cb7\u53f0\u5e33<\/p>\n<\/li>\n
- \n
\u7d66\u4e0e<\/p>\n<\/li>\n
- \n
\u5728\u5eab<\/p>\n<\/li>\n
- \n
\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u53f0\u5e33<\/p>\n<\/li>\n
- \n
\u53d7\u53d6\u624b\u5f62\u53ca\u3073\u652f\u6255\u624b\u5f62\u53f0\u5e33<\/p>\n<\/li>\n<\/ul>\n<\/div>\n
\n\u30a2\u30e1\u30ea\u30ab\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\uff08AICPA\uff09\u3068\u56fd\u969b\u6a19\u6e96\u5316\u6a5f\u69cb\uff08ISO\uff09\u306b\u3088\u308a\u3001\u69d8\u3005\u306a\u76e3\u67fb\u30c7\u30fc\u30bf\u6a19\u6e96\u304c\u958b\u767a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u53d6\u308a\u7d44\u307f\u306f\u3001\u8ca1\u52d9\u30c7\u30fc\u30bf\u304c\u3069\u306e\u3088\u3046\u306b\u8868\u73fe\u3055\u308c\u308b\u3079\u304d\u304b\u306b\u3064\u3044\u3066\u306e\u30d5\u30a1\u30a4\u30eb\u5f62\u5f0f\u3092\u5b9a\u7fa9\u3057\u307e\u3059\u304c\u3001\u3053\u306e\u30c7\u30fc\u30bf\u306e\u8ee2\u9001\u306e\u8a73\u7d30\uff08\u3064\u307e\u308a\u3001\u30b3\u30f3\u30d4\u30e5\u30fc\u30bf\u304c\u3053\u306e\u60c5\u5831\u3092\u3069\u306e\u3088\u3046\u306b\u8981\u6c42\u3057\u30012\u3064\u306e\u30b7\u30b9\u30c6\u30e0\u9593\u306e\u30c7\u30fc\u30bf\u8ee2\u9001\u306b\u5fc5\u8981\u306a\u6700\u4f4e\u57fa\u6e96\uff09\u306f\u5b9a\u7fa9\u3057\u3066\u3044\u307e\u305b\u3093\u3002<\/p>\n<\/div>\n
\n\u305d\u306e\u7d50\u679c\u3001AICPA\u306f\u5c02\u9580\u5bb6\u306e\u30ef\u30fc\u30ad\u30f3\u30b0\u30b0\u30eb\u30fc\u30d7\u3001AICPA\u76e3\u67fb\u30c7\u30fc\u30bfAPI\u30ef\u30fc\u30ad\u30f3\u30b0\u30b0\u30eb\u30fc\u30d7\u3092\u62db\u96c6\u3057\u3001\u30aa\u30fc\u30d7\u30f3API\u5f62\u5f0f\u3067\u76e3\u67fb\u30c7\u30fc\u30bf\u8ee2\u9001\u6a19\u6e96\uff08\u6a19\u6e96\uff09\u3092\u5b9a\u7fa9\u3057\u307e\u3057\u305f\u3002\u30ef\u30fc\u30ad\u30f3\u30b0\u30b0\u30eb\u30fc\u30d7\u306e\u30df\u30c3\u30b7\u30e7\u30f3\u306f\u3001AICPA\u3068ISO\u306b\u3088\u3063\u3066\u3059\u3067\u306b\u958b\u767a\u3055\u308c\u305f\u6a19\u6e96\u3092\u57fa\u306b\u3001\u9069\u7528\u53ef\u80fd\u306a\u5834\u5408\u306f\u305d\u308c\u3089\u306e\u6a19\u6e96\u306b\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u308b\u7528\u8a9e\u3092\u4f7f\u7528\u3057\u3066\u3001\u30aa\u30fc\u30d7\u30f3API\u3092\u958b\u767a\u3057\u516c\u958b\u3059\u308b\u3053\u3068\u3067\u3057\u305f\u3002API\u306e\u7bc4\u56f2\u306b\u306f\u3001\u7dcf\u52d8\u5b9a\u5143\u5e33\u306e\u53d6\u5f15\u306e\u8a73\u7d30\u3001\u7279\u5b9a\u6642\u70b9\u306b\u304a\u3051\u308b\u8a66\u7b97\u8868\u306e\u5024\u3001\u305d\u3057\u3066\u4ee5\u4e0b\u306e\u30a2\u30ab\u30a6\u30f3\u30c8\u30b5\u30d6\u30ec\u30b8\u30e3\u30fc\u304c\u542b\u307e\u308c\u307e\u3059\uff1a\u8cb7\u639b\u91d1\u3001\u58f2\u639b\u91d1\u3001\u5728\u5eab\u3002<\/p>\n<\/div>\n
\n\u6a19\u6e96\u306f\u3053\u3061\u3089\u306eRedoc\u30d3\u30e5\u30fc\u30a2\uff08https:\/\/aicpa-ads.github.io\/AuditData-API\/redoc.html<\/a>\uff09\u3067\u30a2\u30af\u30bb\u30b9\u304a\u3088\u3073\u95b2\u89a7\u53ef\u80fd\u3067\u3059\u3002\u307e\u305f\u3001AICPA\u76e3\u67fb\u30c7\u30fc\u30bfAPI GitHub\u30da\u30fc\u30b8\u3092\u901a\u3058\u3066\u3082\u30a2\u30af\u30bb\u30b9\u3067\u304d\u307e\u3059\u3002\u30d3\u30e5\u30fc\u30a2\u306b\u306f\u3001\u6b21\u306e\u5404\u9818\u57df\u306b\u3064\u3044\u3066\u306e\u30d5\u30a3\u30fc\u30eb\u30c9\u3001\u30d5\u30a3\u30fc\u30eb\u30c9\u5b9a\u7fa9\u3001\u304a\u3088\u3073\u30d1\u30e9\u30e1\u30fc\u30bf\u304c\u542b\u307e\u308c\u3066\u3044\u307e\u3059\uff1a\u58f2\u639b\u91d1\u3001\u8cb7\u639b\u91d1\u3001\u5728\u5eab\u3002<\/p>\n<\/div>\n<\/blockquote>\n\n— AICPA Audit Data API Specification\n<\/div>\n<\/div>\n\n![\"AuditDataOpenAPI\"](\"https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2024\/03\/AuditDataOpenAPI.png\")
<\/span><\/p>\n<\/div>\n\nAudit Data Open Api Project (AICPA) (1.0.0) <\/i><\/a><\/p>\n<\/div>\n\n![\"AuditDataOpenApiProject\"](\"https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2024\/03\/AuditDataOpenApiProject.png\")
<\/span><\/p>\n<\/div>\n\nAudit Data Open Api Project (AICPA) <\/i><\/a><\/p>\n<\/div>\n<\/div>\n<\/div>\n\n2. ISO 21378:2019<\/h2>\n\n\n\u6b21\u306eYouTube\u306f\u3001ISO 21378:2019\u3092\u7d39\u4ecb\u3059\u308b\u305f\u3081\u306b\u4f5c\u6210\u3055\u308c\u307e\u3057\u305f\u3002\u30ca\u30ec\u30fc\u30b7\u30e7\u30f3\u306f\u3001AICPA\u306e\u65b9\u3067\u3059\u3002 YouTube: TC Audit Data Services <\/i><\/a><\/p>\n<\/div>\n\nISO\u30b5\u30a4\u30c8\u306f
\nISO 21378:2019 Audit data collection <\/i><\/a>
\nISO\/TS 21377:2023 Exchange formats for the audit data collection standard: XML and JSON <\/i><\/a><\/p>\n<\/div>\n\n\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\uff29\uff34\u59d4\u54e1\u4f1a\u7814\u7a76\u5831\u544a\u300c\u76e3\u67fb\u30c7\u30fc\u30bf\u6a19\u6e96\u5316\u306b\u95a2\u3059\u308b\u7559\u610f\u4e8b\u9805\u3068\u30c7\u30fc\u30bf\u30a2\u30ca\u30ea\u30c6\u30a3\u30af\u30b9\u3078\u306e\u9069\u7528\u300d\uff08\u8349\u6848\uff09\u304c\u3053\u3061\u3089 <\/i><\/a>\u304b\u3089\u516c\u958b\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n\n3. AICPA\u76e3\u67fb\u30c7\u30fc\u30bf\u6a19\u6e96<\/h2>\n\n\nAICPA\u306e\u30da\u30fc\u30b8\u304b\u3089\u516c\u958b\u3055\u308c\u3066\u3044\u305fAudit Data Standards\u306e\u4ed5\u69d8\u66f8\u304c\u30ed\u30b0\u30a4\u30f3\u3057\u306a\u3044\u3068\u53c2\u7167\u3067\u304d\u306a\u304f\u306a\u3063\u3066\u3044\u307e\u3057\u305f\u3002<\/p>\n
\u6ce8\uff1a\u76e3\u67fb\u30c7\u30fc\u30bf\u6a19\u6e96\u306e\u65e5\u672c\u8a9e\u8a33\u306f\u3053\u3061\u3089 <\/i><\/a>\u304b\u3089XBRL Japan\u304c\u516c\u958b\u3057\u3066\u3044\u307e\u3059\u3002\n<\/div>\n
1. \u76e3\u67fb\u30c7\u30fc\u30bf\u53d6\u5f97API\uff08AICPA\uff09<\/h2>\n\n\nAICPA\u3067\u306f\u3001\u76e3\u67fb\u30c7\u30fc\u30bf\u6a19\u6e96\u3092\u5229\u7528\u3059\u308b\u305f\u3081\u3001JSON\u5f62\u5f0f\u3067\u60c5\u5831\u3092\u53d6\u5f97\u3059\u308bAIP\u304c(ISO 21377\u306e\u5f62\u5f0f\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c)\u516c\u958b\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n
\u6ce8\uff1aISO 21378:2019\u306e\u5236\u5b9a\u306b\u306f\u3001AICPA\u304b\u3089\u306e\u8ca2\u732e\u304c\u5927\u304d\u304b\u3063\u305f\u306e\u3067\u3059\u304c\u3001\u73fe\u5728\u306f\u7c73\u56fd\u304b\u3089\u306e\u53c2\u52a0\u306f\u306a\u304f\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<\/div>\n
\n<\/span><\/p>\n<\/div>\n\nAICPA Audit Data API Specification<\/a><\/p>\n<\/div>\n\n\n\nAICPA Audit Data API Specification
\nAug 05, 2022 \u00b7 1 min read
\nFREE ACCOUNT<\/p>\n<\/div>\n
\nACCESS<\/p>\n<\/div>\n
\nWhen 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:<\/p>\n<\/div>\n
\n\n- \n
General ledger including trial balance<\/p>\n<\/li>\n
- \n
Sales ledger<\/p>\n<\/li>\n
- \n
Purchase ledger<\/p>\n<\/li>\n
- \n
Payroll<\/p>\n<\/li>\n
- \n
Inventory<\/p>\n<\/li>\n
- \n
PP&E registry<\/p>\n<\/li>\n
- \n
Receivables and payables ledgers<\/p>\n<\/li>\n<\/ul>\n<\/div>\n
\nVarious audit data standards have been developed by the American Institute of Certified Public Accountants (AICPA) and the International Organization for Standardization (ISO). Each of these initiatives define file formats for how the financial data should be expressed, but do not define the details of how transmission of this data will occur (i.e., how computers request this information, and the minimum standards needed for data transmission between two systems).<\/p>\n<\/div>\n
\nAs a result, the AICPA convened a working group of subject matter experts, the AICPA Audit Data API working group, to define an audit data transfer standard (the standard) in an Open API format. The mission of the working group was to develop and publish open APIs that build upon the standards already developed by the AICPA and ISO, and to use the terms defined in those standards where applicable. The scope of the APIs covers general ledger transaction details, trial balance values at a point in time, and the following account subledgers: accounts payable, accounts receivable, and inventory.<\/p>\n<\/div>\n
\nThe standard can be accessed and viewed in a redoc viewer located here: https:\/\/aicpa-ads.github.io\/AuditData-API\/redoc.html<\/a> as well as through the AICPA Audit Data API GitHub page. The viewer includes fields, field definitions and parameters for each of the following areas: accounts receivable, accounts payable, and inventory.<\/p>\n<\/div>\n\n\u7ffb\u8a33<\/strong><\/p>\n<\/div>\n\n\u76e3\u67fb\u4eba\u304c\u76e3\u67fb\u306e\u4e00\u74b0\u3068\u3057\u3066\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u306e\u30c7\u30fc\u30bf\u3092\u5206\u6790\u3059\u308b\u305f\u3081\u306b\u8981\u6c42\u3059\u308b\u969b\u3001\u3053\u306e\u30c7\u30fc\u30bf\uff08\u76e3\u67fb\u30c7\u30fc\u30bf\uff09\u306f\u901a\u5e38\u3001\u30ab\u30b9\u30bf\u30e0\u5f62\u5f0f\u306e\u500b\u5225\u30c7\u30fc\u30bf\u30d5\u30a1\u30a4\u30eb\u3068\u3057\u3066\u76e3\u67fb\u4eba\u306b\u8ee2\u9001\u3055\u308c\u307e\u3059\u3002\u76e3\u67fb\u30c7\u30fc\u30bf\u306e\u7bc4\u56f2\u306b\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u4f01\u696d\u306e\u8ca1\u52d9\u30b7\u30b9\u30c6\u30e0\u306b\u8a18\u9332\u3055\u308c\u308b\u60c5\u5831\u304c\u542b\u307e\u308c\u307e\u3059\uff1a<\/p>\n<\/div>\n
\n\n- \n
\u7dcf\u52d8\u5b9a\u5143\u5e33\uff08\u8a66\u7b97\u8868\u3092\u542b\u3080\uff09<\/p>\n<\/li>\n
- \n
\u58f2\u4e0a\u53f0\u5e33<\/p>\n<\/li>\n
- \n
\u8cfc\u8cb7\u53f0\u5e33<\/p>\n<\/li>\n
- \n
\u7d66\u4e0e<\/p>\n<\/li>\n
- \n
\u5728\u5eab<\/p>\n<\/li>\n
- \n
\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u53f0\u5e33<\/p>\n<\/li>\n
- \n
\u53d7\u53d6\u624b\u5f62\u53ca\u3073\u652f\u6255\u624b\u5f62\u53f0\u5e33<\/p>\n<\/li>\n<\/ul>\n<\/div>\n
\n\u30a2\u30e1\u30ea\u30ab\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\uff08AICPA\uff09\u3068\u56fd\u969b\u6a19\u6e96\u5316\u6a5f\u69cb\uff08ISO\uff09\u306b\u3088\u308a\u3001\u69d8\u3005\u306a\u76e3\u67fb\u30c7\u30fc\u30bf\u6a19\u6e96\u304c\u958b\u767a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u53d6\u308a\u7d44\u307f\u306f\u3001\u8ca1\u52d9\u30c7\u30fc\u30bf\u304c\u3069\u306e\u3088\u3046\u306b\u8868\u73fe\u3055\u308c\u308b\u3079\u304d\u304b\u306b\u3064\u3044\u3066\u306e\u30d5\u30a1\u30a4\u30eb\u5f62\u5f0f\u3092\u5b9a\u7fa9\u3057\u307e\u3059\u304c\u3001\u3053\u306e\u30c7\u30fc\u30bf\u306e\u8ee2\u9001\u306e\u8a73\u7d30\uff08\u3064\u307e\u308a\u3001\u30b3\u30f3\u30d4\u30e5\u30fc\u30bf\u304c\u3053\u306e\u60c5\u5831\u3092\u3069\u306e\u3088\u3046\u306b\u8981\u6c42\u3057\u30012\u3064\u306e\u30b7\u30b9\u30c6\u30e0\u9593\u306e\u30c7\u30fc\u30bf\u8ee2\u9001\u306b\u5fc5\u8981\u306a\u6700\u4f4e\u57fa\u6e96\uff09\u306f\u5b9a\u7fa9\u3057\u3066\u3044\u307e\u305b\u3093\u3002<\/p>\n<\/div>\n
\n\u305d\u306e\u7d50\u679c\u3001AICPA\u306f\u5c02\u9580\u5bb6\u306e\u30ef\u30fc\u30ad\u30f3\u30b0\u30b0\u30eb\u30fc\u30d7\u3001AICPA\u76e3\u67fb\u30c7\u30fc\u30bfAPI\u30ef\u30fc\u30ad\u30f3\u30b0\u30b0\u30eb\u30fc\u30d7\u3092\u62db\u96c6\u3057\u3001\u30aa\u30fc\u30d7\u30f3API\u5f62\u5f0f\u3067\u76e3\u67fb\u30c7\u30fc\u30bf\u8ee2\u9001\u6a19\u6e96\uff08\u6a19\u6e96\uff09\u3092\u5b9a\u7fa9\u3057\u307e\u3057\u305f\u3002\u30ef\u30fc\u30ad\u30f3\u30b0\u30b0\u30eb\u30fc\u30d7\u306e\u30df\u30c3\u30b7\u30e7\u30f3\u306f\u3001AICPA\u3068ISO\u306b\u3088\u3063\u3066\u3059\u3067\u306b\u958b\u767a\u3055\u308c\u305f\u6a19\u6e96\u3092\u57fa\u306b\u3001\u9069\u7528\u53ef\u80fd\u306a\u5834\u5408\u306f\u305d\u308c\u3089\u306e\u6a19\u6e96\u306b\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u308b\u7528\u8a9e\u3092\u4f7f\u7528\u3057\u3066\u3001\u30aa\u30fc\u30d7\u30f3API\u3092\u958b\u767a\u3057\u516c\u958b\u3059\u308b\u3053\u3068\u3067\u3057\u305f\u3002API\u306e\u7bc4\u56f2\u306b\u306f\u3001\u7dcf\u52d8\u5b9a\u5143\u5e33\u306e\u53d6\u5f15\u306e\u8a73\u7d30\u3001\u7279\u5b9a\u6642\u70b9\u306b\u304a\u3051\u308b\u8a66\u7b97\u8868\u306e\u5024\u3001\u305d\u3057\u3066\u4ee5\u4e0b\u306e\u30a2\u30ab\u30a6\u30f3\u30c8\u30b5\u30d6\u30ec\u30b8\u30e3\u30fc\u304c\u542b\u307e\u308c\u307e\u3059\uff1a\u8cb7\u639b\u91d1\u3001\u58f2\u639b\u91d1\u3001\u5728\u5eab\u3002<\/p>\n<\/div>\n
\n\u6a19\u6e96\u306f\u3053\u3061\u3089\u306eRedoc\u30d3\u30e5\u30fc\u30a2\uff08https:\/\/aicpa-ads.github.io\/AuditData-API\/redoc.html<\/a>\uff09\u3067\u30a2\u30af\u30bb\u30b9\u304a\u3088\u3073\u95b2\u89a7\u53ef\u80fd\u3067\u3059\u3002\u307e\u305f\u3001AICPA\u76e3\u67fb\u30c7\u30fc\u30bfAPI GitHub\u30da\u30fc\u30b8\u3092\u901a\u3058\u3066\u3082\u30a2\u30af\u30bb\u30b9\u3067\u304d\u307e\u3059\u3002\u30d3\u30e5\u30fc\u30a2\u306b\u306f\u3001\u6b21\u306e\u5404\u9818\u57df\u306b\u3064\u3044\u3066\u306e\u30d5\u30a3\u30fc\u30eb\u30c9\u3001\u30d5\u30a3\u30fc\u30eb\u30c9\u5b9a\u7fa9\u3001\u304a\u3088\u3073\u30d1\u30e9\u30e1\u30fc\u30bf\u304c\u542b\u307e\u308c\u3066\u3044\u307e\u3059\uff1a\u58f2\u639b\u91d1\u3001\u8cb7\u639b\u91d1\u3001\u5728\u5eab\u3002<\/p>\n<\/div>\n<\/blockquote>\n\n— AICPA Audit Data API Specification\n<\/div>\n<\/div>\n\n<\/span><\/p>\n<\/div>\n\nAudit Data Open Api Project (AICPA) (1.0.0) <\/i><\/a><\/p>\n<\/div>\n\n<\/span><\/p>\n<\/div>\n\nAudit Data Open Api Project (AICPA) <\/i><\/a><\/p>\n<\/div>\n<\/div>\n<\/div>\n\n2. ISO 21378:2019<\/h2>\n\n\n\u6b21\u306eYouTube\u306f\u3001ISO 21378:2019\u3092\u7d39\u4ecb\u3059\u308b\u305f\u3081\u306b\u4f5c\u6210\u3055\u308c\u307e\u3057\u305f\u3002\u30ca\u30ec\u30fc\u30b7\u30e7\u30f3\u306f\u3001AICPA\u306e\u65b9\u3067\u3059\u3002 YouTube: TC Audit Data Services <\/i><\/a><\/p>\n<\/div>\n\nISO\u30b5\u30a4\u30c8\u306f
\nISO 21378:2019 Audit data collection <\/i><\/a>
\nISO\/TS 21377:2023 Exchange formats for the audit data collection standard: XML and JSON <\/i><\/a><\/p>\n<\/div>\n\n\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\uff29\uff34\u59d4\u54e1\u4f1a\u7814\u7a76\u5831\u544a\u300c\u76e3\u67fb\u30c7\u30fc\u30bf\u6a19\u6e96\u5316\u306b\u95a2\u3059\u308b\u7559\u610f\u4e8b\u9805\u3068\u30c7\u30fc\u30bf\u30a2\u30ca\u30ea\u30c6\u30a3\u30af\u30b9\u3078\u306e\u9069\u7528\u300d\uff08\u8349\u6848\uff09\u304c\u3053\u3061\u3089 <\/i><\/a>\u304b\u3089\u516c\u958b\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n\n3. AICPA\u76e3\u67fb\u30c7\u30fc\u30bf\u6a19\u6e96<\/h2>\n\n\nAICPA\u306e\u30da\u30fc\u30b8\u304b\u3089\u516c\u958b\u3055\u308c\u3066\u3044\u305fAudit Data Standards\u306e\u4ed5\u69d8\u66f8\u304c\u30ed\u30b0\u30a4\u30f3\u3057\u306a\u3044\u3068\u53c2\u7167\u3067\u304d\u306a\u304f\u306a\u3063\u3066\u3044\u307e\u3057\u305f\u3002<\/p>\n
\u6ce8\uff1a\u76e3\u67fb\u30c7\u30fc\u30bf\u6a19\u6e96\u306e\u65e5\u672c\u8a9e\u8a33\u306f\u3053\u3061\u3089 <\/i><\/a>\u304b\u3089XBRL Japan\u304c\u516c\u958b\u3057\u3066\u3044\u307e\u3059\u3002\n<\/div>\n
AICPA\u3067\u306f\u3001\u76e3\u67fb\u30c7\u30fc\u30bf\u6a19\u6e96\u3092\u5229\u7528\u3059\u308b\u305f\u3081\u3001JSON\u5f62\u5f0f\u3067\u60c5\u5831\u3092\u53d6\u5f97\u3059\u308bAIP\u304c(ISO 21377\u306e\u5f62\u5f0f\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c)\u516c\u958b\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n
\u6ce8\uff1aISO 21378:2019\u306e\u5236\u5b9a\u306b\u306f\u3001AICPA\u304b\u3089\u306e\u8ca2\u732e\u304c\u5927\u304d\u304b\u3063\u305f\u306e\u3067\u3059\u304c\u3001\u73fe\u5728\u306f\u7c73\u56fd\u304b\u3089\u306e\u53c2\u52a0\u306f\u306a\u304f\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<\/div>\n
AICPA Audit Data API Specification<\/a><\/p>\n<\/div>\n AICPA Audit Data API Specification ACCESS<\/p>\n<\/div>\n 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:<\/p>\n<\/div>\n General ledger including trial balance<\/p>\n<\/li>\n Sales ledger<\/p>\n<\/li>\n Purchase ledger<\/p>\n<\/li>\n Payroll<\/p>\n<\/li>\n Inventory<\/p>\n<\/li>\n PP&E registry<\/p>\n<\/li>\n Receivables and payables ledgers<\/p>\n<\/li>\n<\/ul>\n<\/div>\n Various audit data standards have been developed by the American Institute of Certified Public Accountants (AICPA) and the International Organization for Standardization (ISO). Each of these initiatives define file formats for how the financial data should be expressed, but do not define the details of how transmission of this data will occur (i.e., how computers request this information, and the minimum standards needed for data transmission between two systems).<\/p>\n<\/div>\n As a result, the AICPA convened a working group of subject matter experts, the AICPA Audit Data API working group, to define an audit data transfer standard (the standard) in an Open API format. The mission of the working group was to develop and publish open APIs that build upon the standards already developed by the AICPA and ISO, and to use the terms defined in those standards where applicable. The scope of the APIs covers general ledger transaction details, trial balance values at a point in time, and the following account subledgers: accounts payable, accounts receivable, and inventory.<\/p>\n<\/div>\n The standard can be accessed and viewed in a redoc viewer located here: https:\/\/aicpa-ads.github.io\/AuditData-API\/redoc.html<\/a> as well as through the AICPA Audit Data API GitHub page. The viewer includes fields, field definitions and parameters for each of the following areas: accounts receivable, accounts payable, and inventory.<\/p>\n<\/div>\n \u7ffb\u8a33<\/strong><\/p>\n<\/div>\n \u76e3\u67fb\u4eba\u304c\u76e3\u67fb\u306e\u4e00\u74b0\u3068\u3057\u3066\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u306e\u30c7\u30fc\u30bf\u3092\u5206\u6790\u3059\u308b\u305f\u3081\u306b\u8981\u6c42\u3059\u308b\u969b\u3001\u3053\u306e\u30c7\u30fc\u30bf\uff08\u76e3\u67fb\u30c7\u30fc\u30bf\uff09\u306f\u901a\u5e38\u3001\u30ab\u30b9\u30bf\u30e0\u5f62\u5f0f\u306e\u500b\u5225\u30c7\u30fc\u30bf\u30d5\u30a1\u30a4\u30eb\u3068\u3057\u3066\u76e3\u67fb\u4eba\u306b\u8ee2\u9001\u3055\u308c\u307e\u3059\u3002\u76e3\u67fb\u30c7\u30fc\u30bf\u306e\u7bc4\u56f2\u306b\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u4f01\u696d\u306e\u8ca1\u52d9\u30b7\u30b9\u30c6\u30e0\u306b\u8a18\u9332\u3055\u308c\u308b\u60c5\u5831\u304c\u542b\u307e\u308c\u307e\u3059\uff1a<\/p>\n<\/div>\n \u7dcf\u52d8\u5b9a\u5143\u5e33\uff08\u8a66\u7b97\u8868\u3092\u542b\u3080\uff09<\/p>\n<\/li>\n \u58f2\u4e0a\u53f0\u5e33<\/p>\n<\/li>\n \u8cfc\u8cb7\u53f0\u5e33<\/p>\n<\/li>\n \u7d66\u4e0e<\/p>\n<\/li>\n \u5728\u5eab<\/p>\n<\/li>\n \u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u53f0\u5e33<\/p>\n<\/li>\n \u53d7\u53d6\u624b\u5f62\u53ca\u3073\u652f\u6255\u624b\u5f62\u53f0\u5e33<\/p>\n<\/li>\n<\/ul>\n<\/div>\n \u30a2\u30e1\u30ea\u30ab\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\uff08AICPA\uff09\u3068\u56fd\u969b\u6a19\u6e96\u5316\u6a5f\u69cb\uff08ISO\uff09\u306b\u3088\u308a\u3001\u69d8\u3005\u306a\u76e3\u67fb\u30c7\u30fc\u30bf\u6a19\u6e96\u304c\u958b\u767a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u53d6\u308a\u7d44\u307f\u306f\u3001\u8ca1\u52d9\u30c7\u30fc\u30bf\u304c\u3069\u306e\u3088\u3046\u306b\u8868\u73fe\u3055\u308c\u308b\u3079\u304d\u304b\u306b\u3064\u3044\u3066\u306e\u30d5\u30a1\u30a4\u30eb\u5f62\u5f0f\u3092\u5b9a\u7fa9\u3057\u307e\u3059\u304c\u3001\u3053\u306e\u30c7\u30fc\u30bf\u306e\u8ee2\u9001\u306e\u8a73\u7d30\uff08\u3064\u307e\u308a\u3001\u30b3\u30f3\u30d4\u30e5\u30fc\u30bf\u304c\u3053\u306e\u60c5\u5831\u3092\u3069\u306e\u3088\u3046\u306b\u8981\u6c42\u3057\u30012\u3064\u306e\u30b7\u30b9\u30c6\u30e0\u9593\u306e\u30c7\u30fc\u30bf\u8ee2\u9001\u306b\u5fc5\u8981\u306a\u6700\u4f4e\u57fa\u6e96\uff09\u306f\u5b9a\u7fa9\u3057\u3066\u3044\u307e\u305b\u3093\u3002<\/p>\n<\/div>\n \u305d\u306e\u7d50\u679c\u3001AICPA\u306f\u5c02\u9580\u5bb6\u306e\u30ef\u30fc\u30ad\u30f3\u30b0\u30b0\u30eb\u30fc\u30d7\u3001AICPA\u76e3\u67fb\u30c7\u30fc\u30bfAPI\u30ef\u30fc\u30ad\u30f3\u30b0\u30b0\u30eb\u30fc\u30d7\u3092\u62db\u96c6\u3057\u3001\u30aa\u30fc\u30d7\u30f3API\u5f62\u5f0f\u3067\u76e3\u67fb\u30c7\u30fc\u30bf\u8ee2\u9001\u6a19\u6e96\uff08\u6a19\u6e96\uff09\u3092\u5b9a\u7fa9\u3057\u307e\u3057\u305f\u3002\u30ef\u30fc\u30ad\u30f3\u30b0\u30b0\u30eb\u30fc\u30d7\u306e\u30df\u30c3\u30b7\u30e7\u30f3\u306f\u3001AICPA\u3068ISO\u306b\u3088\u3063\u3066\u3059\u3067\u306b\u958b\u767a\u3055\u308c\u305f\u6a19\u6e96\u3092\u57fa\u306b\u3001\u9069\u7528\u53ef\u80fd\u306a\u5834\u5408\u306f\u305d\u308c\u3089\u306e\u6a19\u6e96\u306b\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u308b\u7528\u8a9e\u3092\u4f7f\u7528\u3057\u3066\u3001\u30aa\u30fc\u30d7\u30f3API\u3092\u958b\u767a\u3057\u516c\u958b\u3059\u308b\u3053\u3068\u3067\u3057\u305f\u3002API\u306e\u7bc4\u56f2\u306b\u306f\u3001\u7dcf\u52d8\u5b9a\u5143\u5e33\u306e\u53d6\u5f15\u306e\u8a73\u7d30\u3001\u7279\u5b9a\u6642\u70b9\u306b\u304a\u3051\u308b\u8a66\u7b97\u8868\u306e\u5024\u3001\u305d\u3057\u3066\u4ee5\u4e0b\u306e\u30a2\u30ab\u30a6\u30f3\u30c8\u30b5\u30d6\u30ec\u30b8\u30e3\u30fc\u304c\u542b\u307e\u308c\u307e\u3059\uff1a\u8cb7\u639b\u91d1\u3001\u58f2\u639b\u91d1\u3001\u5728\u5eab\u3002<\/p>\n<\/div>\n \u6a19\u6e96\u306f\u3053\u3061\u3089\u306eRedoc\u30d3\u30e5\u30fc\u30a2\uff08https:\/\/aicpa-ads.github.io\/AuditData-API\/redoc.html<\/a>\uff09\u3067\u30a2\u30af\u30bb\u30b9\u304a\u3088\u3073\u95b2\u89a7\u53ef\u80fd\u3067\u3059\u3002\u307e\u305f\u3001AICPA\u76e3\u67fb\u30c7\u30fc\u30bfAPI GitHub\u30da\u30fc\u30b8\u3092\u901a\u3058\u3066\u3082\u30a2\u30af\u30bb\u30b9\u3067\u304d\u307e\u3059\u3002\u30d3\u30e5\u30fc\u30a2\u306b\u306f\u3001\u6b21\u306e\u5404\u9818\u57df\u306b\u3064\u3044\u3066\u306e\u30d5\u30a3\u30fc\u30eb\u30c9\u3001\u30d5\u30a3\u30fc\u30eb\u30c9\u5b9a\u7fa9\u3001\u304a\u3088\u3073\u30d1\u30e9\u30e1\u30fc\u30bf\u304c\u542b\u307e\u308c\u3066\u3044\u307e\u3059\uff1a\u58f2\u639b\u91d1\u3001\u8cb7\u639b\u91d1\u3001\u5728\u5eab\u3002<\/p>\n<\/div>\n<\/blockquote>\n Audit Data Open Api Project (AICPA) (1.0.0) <\/i><\/a><\/p>\n<\/div>\n Audit Data Open Api Project (AICPA) <\/i><\/a><\/p>\n<\/div>\n<\/div>\n<\/div>\n \u6b21\u306eYouTube\u306f\u3001ISO 21378:2019\u3092\u7d39\u4ecb\u3059\u308b\u305f\u3081\u306b\u4f5c\u6210\u3055\u308c\u307e\u3057\u305f\u3002\u30ca\u30ec\u30fc\u30b7\u30e7\u30f3\u306f\u3001AICPA\u306e\u65b9\u3067\u3059\u3002 YouTube: TC Audit Data Services <\/i><\/a><\/p>\n<\/div>\n ISO\u30b5\u30a4\u30c8\u306f \u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\uff29\uff34\u59d4\u54e1\u4f1a\u7814\u7a76\u5831\u544a\u300c\u76e3\u67fb\u30c7\u30fc\u30bf\u6a19\u6e96\u5316\u306b\u95a2\u3059\u308b\u7559\u610f\u4e8b\u9805\u3068\u30c7\u30fc\u30bf\u30a2\u30ca\u30ea\u30c6\u30a3\u30af\u30b9\u3078\u306e\u9069\u7528\u300d\uff08\u8349\u6848\uff09\u304c\u3053\u3061\u3089 <\/i><\/a>\u304b\u3089\u516c\u958b\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n AICPA\u306e\u30da\u30fc\u30b8\u304b\u3089\u516c\u958b\u3055\u308c\u3066\u3044\u305fAudit Data Standards\u306e\u4ed5\u69d8\u66f8\u304c\u30ed\u30b0\u30a4\u30f3\u3057\u306a\u3044\u3068\u53c2\u7167\u3067\u304d\u306a\u304f\u306a\u3063\u3066\u3044\u307e\u3057\u305f\u3002<\/p>\n \u6ce8\uff1a\u76e3\u67fb\u30c7\u30fc\u30bf\u6a19\u6e96\u306e\u65e5\u672c\u8a9e\u8a33\u306f\u3053\u3061\u3089 <\/i><\/a>\u304b\u3089XBRL Japan\u304c\u516c\u958b\u3057\u3066\u3044\u307e\u3059\u3002\n<\/div>\n<\/span><\/p>\n<\/div>\n\n
\nAug 05, 2022 \u00b7 1 min read
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<\/span><\/p>\n<\/div>\n<\/span><\/p>\n<\/div>\n2. ISO 21378:2019<\/h2>\n
\nISO 21378:2019 Audit data collection <\/i><\/a>
\nISO\/TS 21377:2023 Exchange formats for the audit data collection standard: XML and JSON <\/i><\/a><\/p>\n<\/div>\n3. AICPA\u76e3\u67fb\u30c7\u30fc\u30bf\u6a19\u6e96<\/h2>\n
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