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One year ago, Peter Pan Ltd (a hypothetical company listed on the Australian Stock Exchange) began to provide its financial statements in XBRI format. The company first prepares its financial statements and then applies the XBRL tags. However, the company has recently been made aware that one of its XBRL-tagged financial statements contains incorrect XBRL tags. It subsequently launched an internal audit to investigate the problem. With reference to the information given above, address the following questions, what steps should Peter Pan Ltd's internal auditor undertake to investigate why the incorrect tags were applied to the data in the instance document? Your answer should be context-specific, and the steps taken by the auditor should be listed in the most logical order.
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