摘要
XBRL(可扩展商业报告语言)是一种近年来在国际上迅速推广的计算机商业报告格式,它被广泛应用于财务报告和相关监管报告领域,我国财政部已出台相关标准进行推广。但是如何对企业披露的XBRL实例文档进行鉴证却是亟待解决的问题。本研究从我国XBRL实例文档编制特点出发,在传统审计理论的基础上,提出了适用于XBRL实例文档的审计认定框架。基于该框架可以方便审计人员对XBRL实例文档实施更为有效的审计。
XBRL(eXtensible Business Reporting Language) is an enterprise electronically information language based on XML technology developed by W3C,which was widely applied in financial report and related supervision report.PRC Ministry of Finance has issued the relevant standards of XBRL,but how to audit the disclosed XBRL instance document is a burning issue.In this paper,the assertion framework of XBRL instance document's audit was proposed based on the theory of traditional audit and the process of XBRL instance document preparation.
出处
《农业网络信息》
2013年第10期33-36,共4页
Agriculture Network Information
基金
上海对外经贸大学地方本科085工程建设项目(编号:20130211)
