{"id":605410,"date":"2024-11-05T22:28:04","date_gmt":"2024-11-05T22:28:04","guid":{"rendered":"https:\/\/pdfstandards.shop\/product\/uncategorized\/iso-213782019\/"},"modified":"2024-11-05T22:28:04","modified_gmt":"2024-11-05T22:28:04","slug":"iso-213782019","status":"publish","type":"product","link":"https:\/\/pdfstandards.shop\/product\/publishers\/iso\/iso-213782019\/","title":{"rendered":"ISO 21378:2019"},"content":{"rendered":"<p>This document establishes common definitions of accounting data elements and provides the information necessary to extract relevant audit data.<\/p>\n<p>NOTE    For the purpose of this document, &#034;audit&#034; refers to an examination of an entity&#039;s financial and financial related records in order to check that they are fairly presented.<\/p>\n<p>This document is applicable to the bridging of understanding among auditors, auditees, software developers and IT professionals, and creating a mechanism for expressing the information, common to accounting, in a manner independent of accounting and ERP systems. This document serves as a foundation for local data extraction efforts in the areas of general ledger, accounts receivable, sales, accounts payable, purchase, inventory, and property, plant and equipment.<\/p>\n","protected":false},"excerpt":{"rendered":"<p><b>Audit data collection<\/b><\/p>\n<table style=\"width: 100%\" border=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td>Published By<\/td>\n<td>Publication Date<\/td>\n<td>Number of Pages<\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/pdfstandards.shop\/product-category\/publishers\/iso\/\"><b>ISO<\/b><\/a><\/td>\n<td>2019-11<\/td>\n<td>216<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"featured_media":605422,"template":"","meta":{"rank_math_lock_modified_date":false,"ep_exclude_from_search":false},"product_cat":[96,2634],"product_tag":[],"class_list":{"0":"post-605410","1":"product","2":"type-product","3":"status-publish","4":"has-post-thumbnail","6":"product_cat-03-120-20","7":"product_cat-iso","9":"first","10":"instock","11":"sold-individually","12":"shipping-taxable","13":"purchasable","14":"product-type-simple"},"_links":{"self":[{"href":"https:\/\/pdfstandards.shop\/wp-json\/wp\/v2\/product\/605410","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/pdfstandards.shop\/wp-json\/wp\/v2\/product"}],"about":[{"href":"https:\/\/pdfstandards.shop\/wp-json\/wp\/v2\/types\/product"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pdfstandards.shop\/wp-json\/wp\/v2\/media\/605422"}],"wp:attachment":[{"href":"https:\/\/pdfstandards.shop\/wp-json\/wp\/v2\/media?parent=605410"}],"wp:term":[{"taxonomy":"product_cat","embeddable":true,"href":"https:\/\/pdfstandards.shop\/wp-json\/wp\/v2\/product_cat?post=605410"},{"taxonomy":"product_tag","embeddable":true,"href":"https:\/\/pdfstandards.shop\/wp-json\/wp\/v2\/product_tag?post=605410"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}