XBRL鉴证业务理论基础建构  

On the Construction of Theoretical Base for XBRL Assurance Engagements

作　　者：林琳[1] 潘琰[1] 

机构地区：[1]福州大学管理学院,福建福州350002

出　　处：《当代财经》2011年第8期110-118,共9页Contemporary Finance and Economics

基　　金：国家自然科学基金项目"公司网上报告及其监控机制研究"(70872020);国家自然科学基金项目"动态演化规则挖掘与主动财务报告模式研究"(70771044)

摘　　要：文章在定义了包括鉴证目标、鉴证对象、鉴证层次、标准在内的一系列XBRL鉴证业务基本概念的基础上,构建了由与XBRL实例文档数据相关的认定、与XBRL实例文档元数据相关的认定以及与XBRL分类标准相关的认定构成的管理层认定概念体系,并对XBRL实例文档审计工作的业务承接、计划审计、实施审计程序获取审计证据及审计报告四个主要阶段的特别考虑展开探讨。On the basis of defining the basic concepts of a series of XBRL assurance engagements including objectives, subject matter, level and standards of assurance, this paper constructs the concepts system of management identification, which consists of the identification related with XBRL instance document data, the identification related with XBRL instance document meta-data, the identification related with XBRL taxonomy. In addition, it discusses the special considerations in the four main stages of XBRL instance document auditing, ranging from accepting an engagement, audit planning, implementing audit program to collect audit evidences, to audit reporting.

关 键 词：XBRL 鉴证业务 实例文档 审计 分类标准 

分 类 号：F239.0[经济管理—会计学]