auditing

To audit XBRL numeric facts in SEC filings, compare the reported book value from the instance document against the computed true value derived from the calculation linkbase and US-GAAP taxonomy. This validates summation recomputations, sign corrections, and algebraic derivations.

XBRL calculations fail for directional concepts like expenditures and losses when sign conventions are not applied. Auditing resolves this by checking balance types and enforcing sign corrections, ensuring these directional concepts are reported as positive values.

Yes, you can output SEC filing audit results as a single JSON record. The auditing process uses a write_audit.py script to export one-line JSON results, capturing fact extraction, context resolution, and period matching into a reproducible file.

Yes, this auditing approach handles context resolution and period matching for XBRL facts. It extracts facts from instance documents, aligns reporting periods, resolves contexts, and checks balance types before comparing reported values against computed true values.

The best way to validate US-GAAP taxonomy calculations in financial filings is to audit XBRL numeric facts by recomputing summations from the calculation linkbase. This method compares reported values against algebraically derived true values, ensuring full compliance.