Show that data items can be marked as audited (or unaudited) and that information is machine readable.
It should be clear who a given auditor is (name, LEI, etc.)
Example
An example of a fact that is marked as unaudited:
An example of a fact capturing details of the auditor
(note the different LEI) and the “Associated facts” that are audited:
An example of a fact that is marked as Audited is below. You can see that the link can be followed in either direction (from the auditor to the audited facts or from an audited fact to
the auditor fact)
Links
An example inline XBRL filing with audited and unaudited facts that have links to the other facts in the filing to show whether those other facts are audited or unaudited:
Inline Viewer – CarMaker Sustainability Disclosure (xbrl.org)