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A Research on the Application of XBRL in the Independent Audit 被引量:1

A Research on the Application of XBRL in the Independent Audit
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摘要 XBRL (extensibility commercial language) network financial report is gradually extending in our country, which will have a far-reaching impact on independent audit. The research on the application of XBRL’s principle, operation process and the improvement of the audit process in the audit work is helpful for bringing some developing measures for independent audit based on XBRL. XBRL (extensibility commercial language) network financial report is gradually extending in our country, which will have a far-reaching impact on independent audit. The research on the application of XBRL’s principle, operation process and the improvement of the audit process in the audit work is helpful for bringing some developing measures for independent audit based on XBRL.
作者 Zhaoyang Wang
出处 《Communications and Network》 2013年第3期16-19,共4页 通讯与网络(英文)
关键词 XBRL the INDEPENDENT AUDIT AUDIT QUALITY XBRL the Independent Audit Audit Quality
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