PCAOB releases guidance for attest engagements regarding XBRL.
The Public Company Accounting Oversight Board released staff questions and answers related to attest engagements regarding XBRI, (eXtensible Business Reporting Language) data furnished under the Securities and Exchange Commission's XBRL Voluntary Financial Reporting Program on the EDGAR system. The questions and answers provide guidance for auditors who are engaged to report on whether the XBRL data accurately reflects the corresponding information in the official EDGAR filings.
The AICPA's Auditing Standards Board laid the groundwork for this guidance with the AT 101 Interpretation--Attest Engagements on Financial Information...
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