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.


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 (Source: Longman Dictionary of Contemporary English 4th Edition, modifiedcompany has been replaced by entity to cover government auditees and financial related records has been added.)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.


  • 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.

Quick links


published ISO standard *

under the direct responsibility of ISO/TC 295


ISO standards under development *

under the direct responsibility of ISO/TC 295


Participating members


Observing members

* number includes updates

Reference Title Type
ISO/TC 295/WG 1 Audit Data Collection for Non-financial Enterprises Working group

Liaison Committees to ISO/TC 295

The committees below can access the documents of ISO/TC 295:

Reference Title ISO/IEC
ISO/TC 251 Asset management ISO
ISO/TC 307 Blockchain and distributed ledger technologies ISO


Liaison Committees from ISO/TC 295

ISO/TC 295 can access the documents of the committees below:

Reference Title ISO/IEC
ISO/TC 154 Processes, data elements and documents in commerce, industry and administration ISO
ISO/TC 251 Asset management ISO

ISO/TC 295 - Secretariat

SAC [China]

Standardization Administration of China
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