computer-assisted functions for auditing xbrl-related documents（计算机辅助审计xbrl-related文档的功能）.pdfVIP

Computer-Assisted Functions for Auditing XBRL-Related Documents Efrim Boritz University of Waterloo 200 University Avenue West Waterloo, ON N2L 3G1 Won Gyun No Iowa State University 3133 Gerdin Business Building Ames, Iowa 50011 January 2011 The authors gratefully acknowledge the financial support provided by the University of Waterloo Centre for Information Systems Assurance, sponsored by the Canadian Institute of Chartered Accountants, the Information Systems Audit and Control Association, and CaseWare IDEA Inc. ABSTRACT The increasing global adoption of XBRL and its potential to replace traditional formats for business reporting raise questions about the quality of XBRL-tagged information. In this paper, we identify a set of issues and audit objectives that auditors might confront if they are asked to provide assurance procedures on the XBRL-related documents. We also address useful computer-assisted audit functions for supporting various audit tasks on XBRL instance documents and extension taxonomies and discuss how the identified audit objectives could be accomplished using these functions. Key words: XBRL (eXtensible Business Reporting Language); Assurance; Computer-Assisted Auditing Tools for XBRL; 1 1. INTRODUCTION Business information is increasingly being provided on the Internet in digital formats. XBRL (eXtensible Business Reporting Language) was developed to f