XBRL的应用对审计的影响及对策——基于SWOT矩阵分析法

Impact of XBRL on Audit and Its Countermeasures——Based on SWOT Analysis

目前,XBRL的广泛应用已对审计工作产生了很大的影响,它的应用可使财务信息相互链接、财务报告多样化,有助于提高审计效率。同时,XBRL的应用也对审计签名等带来了一定的不利影响。因此,我们应通过加强XBRL知识的传播、开发与XBRL相配套的计算机审计程序等措施为XBRL的应用创设良好的环境。

XBRL is an electronic language based and developed on XML. It provides a standardized method for compiling, publishing the company＇ s financial reports and other information, and exchanges the electronic data between various software and platforms. The application of XBRL has exerted a profound impact on audit. Therefore, in accordance with the SWOT analysis, firms should choose different strategies to match with matrix composition.