对接型XBRL网络财务报告审计模型的构建研究  

Study on Building a Butt-type Auditing Model of XBRL WEB-Based Financial Report

作　　者：陈留平[1] 赵顺娣[1] 魏雯[1] 刘艳梅[1] 

机构地区：[1]江苏大学财经学院,江苏镇江212013

出　　处：《南京审计学院学报》2013年第3期89-95,共7页journal of nanjing audit university

基　　金：江苏省应用研究课题(11SC-033)

摘　　要：建立完善的XBRL网络财务报告持续审计模型能够在很大程度上促进XBRL网络财务报告的进一步发展,但现有的两种XBRL网络财务报告持续审计模型各有利弊。新建的对接型XBRL网络财务报告审计模型,基于数据流挖掘这一基础,将XBRL网络财务报告的审计分为对信息系统的审计和对XBRL文档的审计,可以有效降低审计成本,简化审计取证过程,扩大审计范围,提高审计质量。The establishment of an improved XBRL WEB-Based financial report model will to a great extent further develop the web-based financial report.However,each of the two present models has its advantages and disadvantages.The new butt-type auditing model of XBRL financial report,based on data stream mining,divides the audit into the auditing for the information system and the auditing for the XBRL-related documents.Thus,the audit cost is reduced,the evidence-gathering procedures are simplified,the audit scope is expanded and the audit quality is improved.

关 键 词：XBRL 网络财务报告 持续审计模型 对接型审计模型 计算机辅助审计 数据流挖掘 

分 类 号：F239.1[经济管理—会计学]