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The Audit Data Standards Define Common Tables and Fields That

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The Audit Data Standards define common tables and fields that are needed by auditors to perform common audit tasks.The Securities and Exchange Commission,or SEC,developed these standards.


Definitions:

Cognitive Changes

Modifications in mental functions such as memory, problem-solving, and attention that can occur due to aging, disease, or injury.

Apprenticeship

A system of training a new generation of practitioners of a skill under the guidance of an expert through hands-on practice and learning.

Puberty

Process by which a person attains sexual maturity and the ability to reproduce.

Developmental Period

A span of time during which individuals undergo biological, psychological, and cognitive changes as they grow and mature.

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