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XBRL环境下的审计问题研究 被引量:4

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摘要 XBRL报告技术的应用,给财务信息提供了更加强大的解释和分析平台,提高了商业报告的透明度和数据的安全性,使财务呈报的周期缩短,实现了财务信息提供的及时性和准确性,但同时也给审计工作带来了挑战。文章在探讨XBRL环境对审计工作产生影响的基础上,提出了解决这些影响的相应对策。
作者 傅丽军
出处 《会计之友》 北大核心 2011年第24期116-117,共2页 Friends of Accounting
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  • 1[2]Ferguson,Renee Boucher.Improving financial visibility[J].eWeek,2004,(2).
  • 2[4]Bryan Bergeron.XBRL语言--21世纪的财务报告[M].北京:中国人民大学出版社,2004.
  • 3AICPA Top 10 Technologies [ EB/OL]. http://www. aicpa, org/infotech/technologies/toptechs/2004, htm.
  • 4The New Business Reporting Model and Real Time Information Flows [ EB/OL]. http://www, aicpa, org/download/innovation/brm/business_reporting_model, doc.
  • 5Zabihollah Rezaee, Ahmad Sharbatoghlie, Rick Elam and Peter L McMickle. Continuous auditing: Building automated auditing capability [ J]. Auditing, 2002, ( 3 ).
  • 6Boritz and No.2003.Assurance reporting for XBRL:XARL(Extensible Assurance Reporting Language).Trust and Data Assurances in Capital Markets:The Role of Technology Solutions.Research Monograph sponsored by PricewaterhouseCoopers,pp.17□31.
  • 7CICA Information Technology Advisory Committee.2002.Audit & Control Implications of XBRL.http://www.cica.ca/multimedia/Download_Library/Standards/Studies/English/CI-CA-XBRL-0502-e.pdf
  • 8Boritz and No.2004.Assurance reporting for XML-Based Information Services:XARL(Extensible Assurance Reporting Language).Canadian Accounting Perspectives 3(2),207□233.
  • 9Rezaee,Reynolds and Sharbatoghlie.2001.Continuous auditing:the audit of the future,Managerial Auditing Journal 16/3:150-158
  • 10Murthy and Groomer.2004.A conhnuous auditing web services model for XML-based accounting systems.International Journal of Accounting Information Systems 5:139-163.

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