XBRL财务报告审计框架及审计程序研究——基于2015版企业会计准则通用分类标准

Research of Auditing Framework and Procedures of XBRL-based Financial Reporting——Based on Universal Taxonomy of ASBE in 2015

在报告企业向监管机构仅报送XBRL财务报告的情况下,除实现传统审计的总体目标外,还需对XBRL财务报告的合规性和完整性获取合理保证,其中包括企业在通用分类标准基础上创建的扩展分类标准的有效性和恰当性以及标记数据的完整性。同时还需对XBRL应用软件的控制环境做出评价。本文着重对新增认定对具体审计目标、审计程序及审计风险模型的影响进行研究,总结出该情况下的总体审计框架,并进一步探讨了采用哪些具体审计程序对新增认定做出的评价。

The paper studies integral auditing framework and specific auditing procedures which the enterprise just reports the XBRL-based financial reporting to regulators.In this case,besides traditional auditing overall objectives,auditors also should obtain reasonable assurance of compliance and integrity of XBRL-based financial reporting which include validity and appropriateness of extensional taxonomy based on universal taxonomy and integrity of mark-up data.Meanwhile,auditors should evaluate control environment of XBRL applications.The paper analyzes the influence to the auditing objective,auditing procedures and auditing risk model of new assertions which come from the XBRL-based financial reporting.And analyzes how to evaluate new assertions with specific auditing procedures.