XBRL and its relationship with auditing

Using XBRL, financial system of the firm would be connected directly to the Internet, and the users of the accounting information worldwide are able to visit the firm’s website to observe and analyze financial statements with the latest modifications. Firms can save costs and collect and report financial information more efficiently using XBRL. Therefore, first it’s necessary for auditing and accounting community in Iran to be more familiar with this issue, so that in next phases, identifying the elements affecting on its establishment and development would be easier. So in this article we have tried to examine the relationship between XBRL with internal and independent accountants, as well as auditing profession itself.