Audit XBRL facts, contexts, dimensions, and extensions

An XBRL fact pairs a reported value with a concept and a context. The context identifies the reporting entity and period; dimensions add a particular breakdown through an axis and member, such as Product Axis and Trail Product. The axis names the kind of breakdown; the member names the specific value within that breakdown. A Geography Axis, for example, could carry a North America Member. The rendered income statement shows revenue once. The fact export contains three revenue rows. That is not necessarily duplication: one may be the entity-wide annual fact and two may be product members on an axis. Inspect the complete identity before deleting anything.

Create a fact table with taxonomy and concept, entity, instant or duration, unit, dimensions, value, scale, decimals, accession, filing date, form, statement or note, and rendered label. A duplicate test compares the complete key, not just concept and value. A context with a different period or member is a different fact.

Review tag selection after the accounting conclusion is stable. Prefer an applicable standard concept. When an extension is necessary, record the disclosure concept it represents, why standard concepts are inadequate, its data type and period type, anchoring relationships, dimensions, labels, and reviewer.

Calculation relationships are useful technical controls. They cannot prove that a revenue item belongs in revenue, that a unit is appropriate, or that a disclosure is complete. Likewise, a tag cannot fix a wrong journal entry.

Use the 2026 taxonomy only when it is supported for the filing and appropriate for the reporting period. Preserve the version and selection rationale in the workpaper so the next reviewer can reconstruct the filing conclusion without depending on whichever taxonomy the software now loads by default.