Sobre

  • Secretaría: SAC
    Responsable de comité:
    Ms Wei WEI
  • Presidente/a (hasta el final 2026):
    Ms Ying LIU
  • Responsable de programa técnico de ISO [TPM]:
    Ms Sally Swingewood
    Responsable editorial de ISO [EM]:
    Mrs Yvonne Chen
  • Fecha de creación: 2015

Alcance

Standardization in the field of audit data services covers the content specification as well as the collection, pre-processing, management and analysis techniques for the identification, communication, receipt, preparation and use of audit data.

Note:

1. Audit: an official examination of an entity’s financial and financial related records in order to check that they are correct. (Source: Longman Dictionary of Contemporary English 4th Edition, modifiedcompany has been replaced by entity to cover government auditees and financial related records has been added.)

2. The audit data includes data of different areas including public sector budget, financial report, nonfinancial enterprises, tax and social insurance, for the purpose of government audit, external independent audit, internal audit and other regulators.

Excluded:

  • Information system security audit covered by ISO/IEC/JTC 1.
  • Security evaluation criteria and methodology, techniques and guidelines to address both security and privacy aspects covered by ISO/IEC/JTC 1/SC 27.
  • Meta-data standards, E-business standards, database language standards covered by ISO/IEC/JTC 1/SC 32.
  • Meta-standards of electronic data interchange covered by ISO/TC 154.
  • quality management and quality assurance covered by ISO/TC 176.

Enlaces rápidos

2

Normas ISO publicadas *

5

Normas ISO en desarrollo *

11
Miembros participantes
15
Miembros observadores

* la cifra incluye las actualizaciones

Referencia Título Tipo
ISO/TC 295/SG 1   Semantic Model Grupo de trabajo
ISO/TC 295/WG 1   Audit Data Collection for Non-financial Enterprises Grupo de trabajo
Comités de enlace a ISO/TC 295

Los comités que aparecen a continuación pueden acceder a los documentos de ISO/TC 295:

Referencia Título ISO/IEC
ISO/TC 68 Financial services ISO
ISO/TC 154 Processes, data elements and documents in commerce, industry and administration ISO
ISO/TC 251 Asset management ISO
ISO/TC 307 Blockchain and distributed ledger technologies ISO

 

Comités de enlace de ISO/TC 295

ISO/TC 295 pueden acceder a los documentos de los comités que aparecen a continuación:

Referencia Título ISO/IEC
ISO/TC 68 Financial services ISO
ISO/TC 154 Processes, data elements and documents in commerce, industry and administration ISO
ISO/TC 251 Asset management ISO
ISO/TC 307 Blockchain and distributed ledger technologies ISO

 

Organizaciones de enlace (categorías A y B)
Sigla Título Categoría
XBRL International The business reporting standard A

ISO/TC 295 - Secretaría

SAC [China]

Standardization Administration of China
No. 9 Madian Donglu, Haidian District
Beijing 100088
China

Tel: +8610 8226 2644
Fax: +8610 8226 0660