（2005）Audit and Control：Implications of XBRL.pdfVIP

The Canadian Institute of Chartered Accountants Information Technology Advisory Committee AUDIT CONTROL IMPLICATIONS OF XBRL (December 2005) Insights for a Changing World Notice to Reader The objective of white papers issued by the CICA’s Information Technology Advisory Committee (ITAC) is to increase the awareness of CAs and other interested parties about IT topics considered significant to the accounting profession and business community. They are not intended to provide detailed guidance. The CICA would like to express its appreciation to the principal author of this white paper, Gerald D. Trites, FCA, CA•CISA/IT, a member of ITAC. The advice and comments provided by other members of ITAC, who are listed at the back of this document, are also appreciated. The views expressed in this paper are those of the principal author and have not been formally endorsed by the CICA or ITAC. Comments on the paper are welcome and should be addressed to Andrée Lavigne, CA, Principal, Research Studies, CICA (andree.lavigne@cica.ca) who directed the project and assisted in drafting the white paper. This white paper is available in PDF format on the ITAC Web site (www.cica.ca/itac). Copyright ©2002, 2005 The Canadian Institute of Chartered Accountants 277 Wellington Street West Toronto, Canada M5V 3H2 Disponible en français (www.icca.ca) AUDIT CONTROL IMPLICATIONS OF XBRL CONTENTS PAGE Introduction 1 Purpose of XBRL 1 How XBRL Works 2 XBRL Specification 2 XBRL Taxonomies 2 XBRL Instance Documents 3 Style Sheets 3 Procedure for Preparing XBRL R