XBRL对审计的影响及对策探讨

The Discussion on the Influence of XBRL on Auditing and the Countermeasures

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技术。以XBRL编码的信息的可靠性和完整性存在着多方面的威胁,所以XBRL信息需要审计。XBRL的应用将为审计带来多方面的影响,探讨了XBRL对审计功能、审计程序和审计技术的具体影响,随着XBRL的深入应用,XBRL审计的重要性将愈受关注。

XBRL is a new technology applied to deal with the out-of-order information, especially for the financial information. There are various menaces with the reliability and integrality of the information which based on XBRL coding. So the information of XBRL need auditing, It will be various influence with the applications of XBRL. The text discusses the material influence on the auditing＇s function,procedure and technology by the using of XBRL. Influence on the auditing＇s function,procedure and technology by the using of XBRL. XBRL auditing will be more important along with the application of XBRL.