XBRL: electronic business information format.
Auditor's rpt does not cover the process by which XBRL data is tagged.
IAASB: Framework for Audit Quality
Professional scepticism Relate to Fraud: Revenue recognition, Mgt override of control, accounting estimates, going concern, RPT, law and regulation.
IAASB: Code of conduct:
(1) Must not provide bookkeeping or taxation services.