摘要
在互联网的运用不断增强的形势下,作为信息技术条件下的全新商业报告模式,XBRL(extensible Business Reporting Language,可扩展企业报告语言)使用XML作为网络传输财务信息的方法,一直受到国内外的重视。本文基于对XBRL的研究和探索,分析了应用XBRL财务报告给企业带来审计风险的新变化,并对这些新风险提出了相应的应对措施。
In the trend of applying internet in more and more fields, the method of using XML transporting financial information in XBRL is popular in and out of China as a new business reporting model under the conditions of the IT. This paper analyzes the new changes of audit risk to enterprises after applying the new method and also proposes relevant countermeasures to those risks.
出处
《保险职业学院学报》
2012年第5期53-56,共4页
Journal of Insurance Professional College
基金
江西财经大学校级课题:<论XBRL财务报告的新风险及其对审计鉴证的影响>(课题编号111042111)课题论文
关键词
XBRL
可接受审计风险
重大错报风险
检查风险
风险新变化
XBRL
Acceptable audit risks
Risk of material misstatement in audit report
Detection risk
Risk of new changes
