基于XBRL的持续审计模型研究会计学专业论文.docxVIP

i i 摘 要 随着信息技术的不断发展，企业可以利用计算机实现整体信息流共享、提高管理 者获取信息的效率。由于计算机技术的优势凸显，企业对计算机的依赖程度越来越深， 企业管理信息系统倍受大型公司的青睐。然而，公司在关注信息技术有益一面的时候， 却忽视了信息技术过度应用带来的负面影响。 目前，我国上海证券交易所上市的公司已经基本实现 XBRL 实例文档披露财务 报告。XBRL 具有开放性、准确性、效率性、通用性等优点，因此，企业应用 XBRL 技术可以有效提高财务信息处理效率、降低风险、节约信息披露时间和人工成本。然 而，XBRL 的这些优势却给审计工作带来了严峻的挑战，如增加了审计风险和成本， 扩大了审计范围等。鉴于 XBRL 的优势以及传统审计的局限性，XBRL 与审计受到越 来越多人的关注。本文就是在这样的环境下对基于 XBRL 的持续审计进行研究，以 期构建出实时、智能的持续审计模型，承担起外部独立监督的重任，为会计信息使用 者提供高质量、可靠的决策支持。 本文首先对 XBRL 和持续审计相关理论进行介绍，分析 XBRL 的技术构架、优 缺点以及目前比较流行的持续审计模型；其次，笔者从成本—收益的角度分析企业实 施基于 XBRL 的持续审计的可行性；最后，通过对 XBRL 和持续审计的分析，综合 考虑基于 XBRL 的持续审计面临的各种风险因素，构建基于 XBRL 的持续审计模型 并将该模型应用到 H.T.E 公司中。 关键词：XBRL 持续审计 模型设计 信息技术 A Abstract ii ii With the development of information technology, the enterprise can use computer to realize the overall flow of information shared, improve the efficiency of managers to obtain information. Due to the advantages of computer technology, enterprise depend deeply on computers, and large companies prefer to using Management Information System. However, the company focused on information technology beneficial side, but ignored the negative effects of information technology brought. At present, the company listed on the Shanghai stock exchange has been the basic realization of XBRL Instance disclosed financial statements. XBRL owns openness, accuracy, efficiency and versatility, therefore, enterprise application of XBRL technology can effectively improve the efficiency of financial information processed, reduce risk, save time and labor costs. These advantages of XBRL, however, has brought serious challenges to the auditing, such as increase the auditing risk and cost, expand the scope of the auditing, etc. In the light of the XBRL advantages and limitations of the auditing, XBRL and auditing is attract public attention. This article is research the Continuous Auditing based on XBRL in such environment, in order to build the real-time, intelligent continuous auditing model, to undertake the important task of independent o