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XBRL Canada Fourth Annual Conference October 7, 2010 10:30 a.m. – 4:30 p.m.

XBRL Canada Fourth Annual Conference October 7, 2010 10:30 a.m. – 4:30 p.m. Quality Assurance for XBRL-Related Documents and Computer-Assisted Auditing Techniques (CAATs) for XBRL. University of Waterloo Efrim Boritz. Iowa State University Won Gyun No. AGENDA.

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XBRL Canada Fourth Annual Conference October 7, 2010 10:30 a.m. – 4:30 p.m.

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  1. XBRL Canada Fourth Annual Conference October 7, 2010 10:30 a.m. – 4:30 p.m. Quality Assurance for XBRL-Related Documents and Computer-Assisted Auditing Techniques (CAATs) for XBRL University of Waterloo Efrim Boritz Iowa State University Won Gyun No

  2. AGENDA • Coffee/Pre-Workshop Questionnaire • Introduction /Workshop Objectives • EfrimBoritz, Won No, UWCISA • Common Errors • Lunch • Assertions and Assurance Tasks • Coffee • Case Example • Evaluation/CPE Certificates

  3. WORKSHOP OBJECTIVES • Obtain information from participants on readiness to provide quality assurance on extension taxonomies and instance documents • Provide information on common errors • Provide an assurance framework, objectives, and tasks • Walk through a case example using Computer-Assisted Tools • Obtain feedback

  4. KEY PHASES IN ELECTRONIC FINANCIAL REPORTING

  5. REPORTING FRAMEWORK FOR ELECTRONIC FILINGS

  6. DO XBRL-RELATED DOCUMENTS COMPLETELY, ACCURATELY, VALIDLY & CONSISTENTLY REFLECT “OFFICIAL” FINANCIAL STATEMENTS?   

  7. EVIDENCE THAT SOME FORM OF QUALITY ASSURANCE IS NEEDED

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