基于xbrl网络财务报告的持续审计模型分析-analysis of continuous auditing model based on xbrl network financial report.docxVIP

STUDYONMODELOFCONTINUOUS AUDITINGBASEDONXBRL明TEB-BASEDFINANCIAL REPORTINGAbstract: The rapid developments of electronic exchange of technology，electronicfiletransfertechnology，databasetechnology，accountinginformationsystems，ente甲rise reso町ce management (ERP)，XBRL technology havebroughtgreatchangestotheenterprisesinternalenvironment.Theyhavemadetheaudittrailinthepaperenvironmentdisappeargradually，andtheyhavebroughtanenormouschallengetoauditors.Meanwhile，theannualauditreportcannotmeettheinformationneedsofinvestors，creditors，tax authorities andotherrelevantrequirements.Informationusersneedmoretimelyandmore relevantfinancialinformationtomaketherightdecisionsandjudgrnents.Thetraditional auditing techniques and methods can not meet the auditingrequirementsatthisstage，a11ofthesecontributedtothedemandingfornewaudittechnologies-continuousaudit.Althoughthecontinuousauditinghas beenproposed sixtyyears，butithasnotbeenwidelyused.Thefundamentalreasonisthatcontinuousauditingcannot getenough technicalsupportandachieveaviablecost.April1998，CPACharlesHoffmanpresentedideasabout XBRL.XBRLtechnolo岛，wassupportedbymanycountriesaroundtheworldandhasbeenwidelypopular.ExtensiveuseofXBRLmakesreal-timeaccountinginformationsystemispossible.Real-timeinformationofenterprisesneedsthethirdpartiesforensicstoens町etheaccountinginformationquality(reliability，timeliness，relevance，etc.).Real-timeaccountinginfonnationsystemandXBRLtechnologypromote thedevelopment ofcontinuous auditing.ObjectivesofcontinuousauditingisLII3submissionofauditreportssimultaneouslyorlateraftertransactionsoccurring.ThetraditionaLcontinuousauditinghasmanydeficiencies，such asthewronginformationcausedbyauditdelaying，thetransactiondatacannotbeaccessedinreal-time，theauditunitandauditunithaveabigtransitioncostsJCBRLtechnologyallowscontinuousaudithavebeenfeasibleinthetechnicalandcost.Technically，systemcompatibilityofXBRLlanguageallowscompaniestoachievethereal-timeaccountinginformation.XBRLtechnologymaketransmissionandsharingisp