Which of the following best describes the AICPA's Audit Data Standards (ADS)?

A. A set of standards for data files and fields designed to support external audits.
B. A set of analytic procedures designed to be used with modern ERPs' large datasets.
C. The base level of testing procedures that should be performed on AIS data.
D. The codification of all auditing guidelines pertaining to the data generated by AISs.


Answer: A

Business

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