CICA Data Level Assurance Survey

The advent of XBRL raises the possibility that there will be an increase in reporting of data outside of the financial statements, including disaggregated data that might ultimately be included in the financial statements. Such data might also include the various performance measures that are presently being disclosed. In addition, there may be a demand for assurance on these data disclosures. (Complete the CICA survey which is part of a research study on the topic of data level assurance.)