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XBRL对注册会计师审计工作的影响和启示

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摘要 随着XBRL的不断推广和应用,网络财务报告实时报送将成为可能,XBRL给注册会计师审计工作带来机遇的同时,也提出了新的挑战。XBRL的实施给注册会计师带来业务拓展的机遇和运用新技术的压力,促进现行审计模式向连续审计转变,对注册会计师行业信息化提出了更高的要求。
作者 雷应波
出处 《经济视野》 2014年第12期274-274,276,共2页 Economic Vision
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