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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
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关键词 可扩展商业报告语言(XBRL) 持续审计
毕 业 论 文 外 文 摘 要
Title Research 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.
Keywords Extensible Business Reporting Language (XBRL) Continuous audit
目 次
1 绪论 1
1.1 研究背景和意义 1
1.2 研究方法和思路 2
1.3 论文的基本框架 2
2 XBRL概述 3
2.1 XBRL的概念 3
2.2 XBRL的技术原理 3
2.2.1 XBRL规范 3
2.2.2 XBRL分类标准 4
2.2.3 XBRL实例文档 4
2.2.4 样式表 5
2.3 XBRL的优势和劣势分析 5
2.3.1 XBRL的优势分析 5
2.3.2 XBRL的劣势分析 6
2.4 XBRL的国内外应用 6
2.4.1 XBRL的国外应用 7
2.4.2 XBRL的国内应用 9
3 XBRL应用环境下的审计——持续审计 10
3.1 持续审计的定义 10
3.2 持续审计的目标 11
3.3 持续审计的对象 11
3.4 持续审计的特点 12
3.5 持续审计模式与传统审计模式的异同 13
3.6 持续审计实施的必然性 15