AI RESEARCH
FinAuditing: A Financial Taxonomy-Structured Multi-Document Benchmark for Evaluating LLMs
arXiv CS.CL
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ArXi:2510.08886v3 Announce Type: replace Going beyond simple text processing, financial auditing requires detecting semantic, structural, and numerical inconsistencies across large-scale disclosures. As financial reports are filed in XBRL, a structured XML format governed by accounting standards, auditing becomes a structured information extraction and reasoning problem involving concept alignment, taxonomy-defined relations, and cross-document consistency.