• DocumentCode
    1841284
  • Title

    XBRL financial report audit model and realization mechanism

  • Author

    Gao, Jinping

  • Author_Institution
    Econ. & Manage. Sch., Beijing Univ. of Posts & Telecommun., Beijing, China
  • Volume
    1
  • fYear
    2011
  • fDate
    13-15 May 2011
  • Firstpage
    382
  • Lastpage
    385
  • Abstract
    General taxonomy of China accounting standards not only provides a unified standard for XBRL financial reporting, but also standard and theoretical research chance to audit XBRL financial report in the future. When auditing object and auditing object information are unified to information in XBRL format, it is the key to define specific managers´ assertions and construct audit model of XBRL financial report based on the assertions. We think that establishing audit information taxonomy is the guarantee mechanism to apply audit model of XBRL financial report in high efficiency and low risk. It is more feasible and easy to organize and construct auditing information taxonomy with “audit working paper” familiar to auditors.
  • Keywords
    auditing; China; XBRL financial report audit model; auditing object information; taxonomy; Business; Control systems; Finance; Information systems; Reliability; Taxonomy; XML; XBRL financial report; auditing model; managers´ assertions; taxonomy of auditing information;
  • fLanguage
    English
  • Publisher
    ieee
  • Conference_Titel
    Business Management and Electronic Information (BMEI), 2011 International Conference on
  • Conference_Location
    Guangzhou
  • Print_ISBN
    978-1-61284-108-3
  • Type

    conf

  • DOI
    10.1109/ICBMEI.2011.5916953
  • Filename
    5916953