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基于XBRL网络财务报告的持续审计概念模型设计 被引量:2

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摘要 自上个世纪60年代开始,审计业界研究人员就意识到传统审计与现实发展之间的矛盾,并开始反思传统审计工作的时滞性弊端,在这样一个宏观背景下持续审计应运而生。本文将持续审计与可扩展财务报告语言结合起来,设计出基于XBRL网络财务报告的持续审计模型,为持续审计的最终实现提供一种思路和切实可行的办法。
机构地区 黑龙江科技大学
出处 《经济论坛》 2013年第6期117-118,138,共3页 Economic Forum
基金 黑龙江省教育厅人文社会科学项目
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