T/CICPA 0108-2024 Certified Public Accountant Audit Data Specification for e-commerce

Scope

Main technical content: This document, as part of the Certified Public Accountant (CPA) audit data standard system, is based on relevant laws and regulations, enterprise accounting standards disclosure requirements, and the practice requirements of China's CPA audit standards. It takes into account the actual needs of CPA auditing practice and audit informatization, fully leverages existing national and industry standards, draws on relevant international audit standardization achievements and experiences, and uses the CPA audit data standards applicable to general manufacturing enterprises (hereinafter referred to as the General Audit Data Standards) as a foundation. Based on the characteristics of the e-commerce industry, it inherits or optimizes the General Audit Data Standards and innovatively introduces diversified data sources. The General Audit Data Standards include modules such as public foundation, general ledger, sales, bank transactions, procurement, accounts receivable, accounts payable, inventory, long-term assets, employee compensation, funds and loans, taxes, leases, government subsidies, equity, long-term equity investments, and financial assets/liabilities. The relationship between this document and the General Audit Data Standards already issued by the China Institute of Certified Public Accountants (CICPA) is as follows: a) inheriting four General Audit Data Standards including general ledger, procurement, accounts receivable, and accounts payable; b) supplementing and optimizing three audit data standards including public foundation, sales, and bank transactions. For General Audit Data Standards that have not yet been issued, this document will be updated promptly after the corresponding data standards are released. In addition, in light of the regulatory focus during the listing process of e-commerce enterprises, this document adds an audit data module for risk prevention of data falsification. This document is a technical standard for regulatin

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