A while back I mentioned that the AICPA was creating audit data standards. Well, here is more information about what the AICPA is doing with audit data standards. Here is the AICPA audit data standards library. (Here is the GL standard)
It seems that ISO is working on something that appears to be similar which they call audit data services (ISO/TC 295). Also, see the article New International Standard for Auditors Will Improve Data Collection Process.
Engine B appears to be creating an industry standard Common Data Model (CDM) for audit information.
It seems as though the pieces of accounting, reporting, auditing, and analysis in a digital environment are slowly coming together.