The AICPA just published two new Audit Data Standards (ADS) exposure drafts here http://j.mp/1u1UlVN. For those that are not familiar with the ADS, the first three standards - Base Standard, General Ledger Standard, and Accounts Receivable Subledger Standard - were published last year, and they are final. The comment period for the two new exposure drafts - Order To Cash Subledger and Procure To Pay Subledger - is open until February 28, 2015. XBRL GL is an implementation technology for all of them - and I am one of the proud contributors to this work.
The American National Standards Institute (ANSI) and other national standards organizations in various countries are seeking comments on a proposed new ISO standard on Audit Data Collection here http://j.mp/1u1UlVO. If you have an interest in the standardization of the Audit Supply Chain, check the web site of your national standards organization for a similar call for comments - Australia, New Zealand and Canada have already issued one.