基于XBRL应用环境下的审计问题研究
关键词 可扩展商业报告语言(XBRL) 持续审计
毕 业 论 文 外 文 摘 要
Title Research on audit of XBRL-based application environment
Abstract
Extensible Business Reporting Language XBRL is the latest standards and technologies currently used for unstructured information processing , particularly the financial information processing, XBRL applications have many effects on socio-economic activities, and audit work closely related to economic activity cannot ignore the presence of XBRL and the role they play. In the context of XBRL traditional modes of ex-post audits can no longer adapt to the changing information environment well, then sustainable audit as an improvement of audit mode will play a role. XBRL technology in an increasingly wide range of applications, auditing activities while enjoying the benefits of new technologies, has also faced new challenges and risks. This article mainly uses the standard method of study doing a study under the XBRL application environment. It set out the knowledge of the XBRL and continuous auditing. And analyses the impact of XBRL on audit and the factors affecting the quality of audit activities under the XBRL-based application environment. Finally, it proposes the relevant strategies and recommendations for the promotion and improvement of the audit activities based on XBRL, with a view to the audit activity can service for economic activities better and play its proper role in the XBRL application environment.
Keywords Extensible Business Reporting Language (XBRL) Continuous audit
目 次
1 绪论 1
1.1 研究背景和意义 1
1.2 研究方法和思路 2
1.3 论文的基本框架 2
2 XBRL概述 3
2.1 XBRL的概念 3
2.2 XBRL的技术原理 3
2.2.1 XBRL规范 3
2.2.2 XBRL分类标准 4
2.2.3 XBRL实例文档 4
2.2.4 样式表 5
2.3 XBRL的优势和劣势分析 5
2.3.1 XBRL的优势分析 5
2.3.2 XBRL的劣势分析 6
2.4 XBRL的国内外应用 6
2.4.1 XBRL的国外应用 7
2.4.2 XBRL的国内应用 9
3 XBRL应用环境下的审计——持续审计 10
3.1 持续审计的定义 10
3.2 持续审计的目标 11
3.3 持续审计的对象 11
3.4 持续审计的特点 12
3.5 持续审计模式与传统审计模式的异同 13
3.6 持续审计实施的必然性 15
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