XBRL Financial Report Audit Model and Realization Mechanism

摘要：

General taxonomy of China accounting standards not only provides a unified standard for XBRL financial reporting, but also standard and theoretical research chance to audit XBRL financial report in the future. When auditing object and auditing object information are unified to information in XBRL format, it is the key to define specific managers’ assertions and construct audit model of XBRL financial report based on the assertions. We think that establishing audit information taxonomy is the guarantee mechanism to apply audit model of XBRL financial report in high efficiency and low risk. It is more feasible and easy to organize and construct auditing information taxonomy with audit working paper familiar to auditors.

关键词： XBRLfinancialreport managers’assertions auditingmodel taxonomyofauditinginformation

作者: Jinping Gao

作者单位: Economics and Management School Beijing University of Posts and Telecommunications Beijing, China

会议类型: 国际会议

会议名称: 2011 International Conference on Business Management and Electronic Information(2011商业管理与电子信息国际学术会议 BMEI2011)

会议地点: 广州

会议语种:英文

页码: 1-4

在线出版日期: 2011-05-13（万方平台首次上网日期，不代表论文的发表时间）