摘要
建立完善的XBRL网络财务报告持续审计模型能够在很大程度上促进XBRL网络财务报告的进一步发展,但现有的两种XBRL网络财务报告持续审计模型各有利弊。新建的对接型XBRL网络财务报告审计模型,基于数据流挖掘这一基础,将XBRL网络财务报告的审计分为对信息系统的审计和对XBRL文档的审计,可以有效降低审计成本,简化审计取证过程,扩大审计范围,提高审计质量。
The establishment of an improved XBRL WEB-Based financial report model will to a great extent further develop the web-based financial report.However,each of the two present models has its advantages and disadvantages.The new butt-type auditing model of XBRL financial report,based on data stream mining,divides the audit into the auditing for the information system and the auditing for the XBRL-related documents.Thus,the audit cost is reduced,the evidence-gathering procedures are simplified,the audit scope is expanded and the audit quality is improved.
出处
《南京审计学院学报》
2013年第3期89-95,共7页
journal of nanjing audit university
基金
江苏省应用研究课题(11SC-033)
关键词
XBRL
网络财务报告
持续审计模型
对接型审计模型
计算机辅助审计
数据流挖掘
XBRL
web-based financial report
the model of continuous auditing
Butt-type model of auditing
computer-aided audit
data stream mining
