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"You are an auditor for XBRL filings. \nGiven the question and the provided filing \n(schema, presentation, calculation, definition, label, instance, and US GAAP taxonomy), \nidentify the reported value of a financial element and calculate the actual value that should be reported based on calculation relationships.\n\n...
"DQC_US_0015"
{"extracted_value": "-1284", "calculated_value": "1284"}
0
"You are an auditor for XBRL filings. \nGiven the question and the provided filing \n(schema, presentation, calculation, definition, label, instance, and US GAAP taxonomy), \nidentify the reported value of a financial element and calculate the actual value that should be reported based on calculation relationships.\n\n...
"DQC_US_0015"
{"extracted_value": "-2,881,000", "calculated_value": "2,881,000"}
1
"\"You are an auditor for XBRL filings. \\nGiven the question and the provided filing \\n(schema, pr(...TRUNCATED)
"DQC_US_0015"
{"extracted_value": "-0.16", "calculated_value": "0.16"}
2
"\"You are an auditor for XBRL filings. \\nGiven the question and the provided filing \\n(schema, pr(...TRUNCATED)
"DQC_US_0015"
{"extracted_value": "-157,000,000", "calculated_value": "157,000,000"}
3
"\"You are an auditor for XBRL filings. \\nGiven the question and the provided filing \\n(schema, pr(...TRUNCATED)
"DQC_US_0015"
{"extracted_value": "-157,000,000", "calculated_value": "157,000,000"}
4
"\"You are an auditor for XBRL filings. \\nGiven the question and the provided filing \\n(schema, pr(...TRUNCATED)
"DQC_US_0015"
{"extracted_value": "-157,000,000", "calculated_value": "157,000,000"}
5
"\"You are an auditor for XBRL filings. \\nGiven the question and the provided filing \\n(schema, pr(...TRUNCATED)
"DQC_US_0015"
{"extracted_value": "-157,000,000", "calculated_value": "157,000,000"}
6
"\"You are an auditor for XBRL filings. \\nGiven the question and the provided filing \\n(schema, pr(...TRUNCATED)
"DQC_US_0015"
{"extracted_value": "-121,000", "calculated_value": "121,000"}
7
"\"You are an auditor for XBRL filings. \\nGiven the question and the provided filing \\n(schema, pr(...TRUNCATED)
"DQC_US_0015"
{"extracted_value": "-121,000", "calculated_value": "121,000"}
8
"\"You are an auditor for XBRL filings. \\nGiven the question and the provided filing \\n(schema, pr(...TRUNCATED)
"DQC_US_0015"
{"extracted_value": "-1,566,000", "calculated_value": "1,566,000"}
9
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🧾 FinAuditing Benchmark

This dataset is introduced in the paper
FinAuditing: Taxonomy-Grounded Financial Auditing Benchmark for Evaluating Large Language Models
by Yan Wang, Keyi Wang, Shanshan Yang, Jaisal Patel, Jeff Zhao, Fengran Mo, Xueqing Peng, Lingfei Qian, Jimin Huang, Guojun Xiong, Xiao-Yang Liu, and Jian-Yun Nie (2025).

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