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
Link To Document