XBRL技术下持续审计平台应用研究--以中国移动重庆公司为例

Research on the application of continuous audit platform under XBRL technology——Taking the China Mobile Group Chongqing Co.,Ltd.,as an example

数字化浪潮下,数字技术深刻改变了人们的生产方式、生活方式和社会治理方式,也推进了审计环境、审计对象和审计手段实现创新。持续审计是在传统审计工作的基础上,融合实时审计、计算机辅助审计、联网审计、非现场审计等模式衍生出的一种新的审计模式。XBRL的出现为持续审计提供了有力的技术支持,使得持续审计的普及运用成为可能。

Under the digital wave,digital technology has profoundly changed peoples mode of production,way of life and way of social governance,and also promoted the innovation of audit environment,audit object and audit means.Continuous audit is a new audit mode derived from the traditional audit,which integrates the real-time audit,computer aided audit,network audit,off-site audit and other modes.The emergence of XBRL provides more powerful technical support for continuous audit and makes it possible to popularize continuous audit.