Deadline Credit/No Credit
Oct. 06, All day
Fall Break
Oct. 11, All day
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Fall Break
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Volleyball vs. Kansas State
Oct. 01, 06:30 pm
Soccer vs. Oklahoma St.
Oct. 03, 07:00 pm
Volleyball vs. Texas
Oct. 05, 01:00 pm
Soccer vs. Missouri St.
Oct. 05, 01:00 pm
Late Night in the Phog
Oct. 10, 06:30 pm

Center for Auditing Research and Advanced Technology

About EY CARAT

EY CARAT's mission is to conduct and disseminate state of the art research in auditing and advanced technology that is of value to the academic and professional communities and to serve the auditing profession as a world leader in conducting high quality auditing research and integrating the research with advancements in technology to improve the efficiency and effectiveness of the audit process.

In pursuit of this mission the research team here has developed two state of art tools, FRAANK and SEEK-INF. The US Patent Office has recently granted a patent for the FRAANK technology.

Director's Message

We at the EY CARAT are developing this website as a resource center for accounting and auditing professionals. Our efforts include conducting basic research in audit technology from developing theoretical models for assessing various types of risk such as audit risk, fraud risk, auditor independence risk, information security risk, etc. under probability theory and Dempster-Shafer theory of belief Functions to developing intelligent agents named FRAANK (Financial Reporting and Auditing Agent with Net Knowledge) and SEEK-INF (Search Engine for Extracting Knowledge from Industrial Filings).

FRAANK fetches 10K and 10Q reports of public companies from the EDGAR database of the SEC (Securities and Exchange Commission) and parses financial and non-financial information. Under financial information, FRAANK isolates and parses BS, IS, and CF Statements and tags them using the XBRL 2.1 taxonomy (XBRL stands for Extensible Business Reporting Language. For more information about XBRL visit xbrl.org.

Under non-financial information, isolates, parses, Items in 10K, Auditor's Report, Client, Auditor, Date, Place and Type of Report, SOX 404 Report on internal control (both the management report and the auditor's report) and also identifies whether internal controls are effective or have material weaknesses. SEEK-INF gathers information as desired by the user from any SEC filings such as 10K, 10Q, 8K, or DEF 14A. We are very excited about these agents. They have tremendous potentials as a tool for accessing information from SEC filing even beyond XBRL because software using XBRL technology can access only the tagged information. Our effort is to go beyond XBRL.

If you are interested in obtaining a trial version of these tools please contact Professor Rajendra Srivastava here rsrivastava@ku.edu.

Please read the end user license agreement carefully before registering.

For information about professional organizations, CPA Exam requirements for various states in US, check the "Resource" section. For information or to download the Digital Analysis software that determines data abnormality, go to the "Research" section. Please sign our guestbook or contact the director for more information or comments about the website and its resources.

Thank you for visiting our site.

Rajendra Srivastava