基于XBRL应用环境下的审计问题研究.docVIP

基于XBRL应用环境下的审计问题研究 摘要可扩展商业报告语言XBRL是目前应用于非结构化信息处理尤其是财务信息处理的最新标准和技术,其应用对社会经济活动产生了许多影响，与经济活动密切相关的审计工作自然不能忽视XBRL的存在及其所发挥的作用。在XBRL应用环境下，传统的事后审计模式已经不能很好地适应变化了的信息环境，这时，持续审计作为一种进步了的审计模式就发挥了作用。面对XBRL技术的日渐广泛的应用，持续审计活动在享用新技术带来的好处的同时，也面临了新的挑战和风险。本文正是在这样的背景下主要采用规范的方法进行研究，论文阐述了XBRL和持续审计的有关知识，分析了XBRL对持续审计所产生的影响，以及XBRL应用环境下审计活动的质量影响因素。最后，提出了促进和完善基于XBRL的审计活动的相关对策和建议，以期在XBRL应用环境下，审计活动能够更好地为经济活动服务，发挥其应有的作用。9737 关键词可扩展商业报告语言(XBRL)持续审计 外 文 摘 要 TitleResearch 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. 3.6.1系统可靠性的要求15 3.6.2网络环境的要求15 3.6.3国内外法律规范的推动16 3.6.4信息使用者对信息及时性要求的推动16 3.6.5信息技术网络发展的推动17 3.6.6公司舞弊导致注册会计师公信度下降的推动19 3.7持续审计的基本框架19 3.8持续审计的流程20 4XBRL对持续审计的影