| 基于XBRL环境的连续审计模式构建研究 |
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| 引用本文： | 李九斤,王甲山,张彦明.基于XBRL环境的连续审计模式构建研究[J].价值工程,2012,31(20):152-153. |
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| 作者姓名： | 李九斤 王甲山 张彦明 |
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| 作者单位： | 东北石油大学石油经济与管理研究所,大庆,163318 |
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| 基金项目： | 黑龙江省社科研究规划项目，黑龙江省省高等学校人文社会科学重点研究基地项目 |
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| 摘 要： | 论文介绍了连续审计的概念框架,对传统连续审计模式进行了比较分析,结合XBRL技术特点,分析了XBRL环境下构建连续审计所需要的基本要素,以此为基础构建了一个基于XBRL环境下的新型连续审计模式,以实现对财务报告实时连续的审计功能,并在此基础上对XBRL环境下新型连续审计模式的运行机理进行了分析研究。
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| 关 键 词： | XBRL 连续审计 审计模式 构建要素 |
Construction of Continuous Audit Model Based on XBRL Environment |
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| LI Jiu-jin
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WANG Jia-shan
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ZHANG Yan-ming.Construction of Continuous Audit Model Based on XBRL Environment[J].Value Engineering,2012,31(20):152-153. |
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| Authors: | LI Jiu-jin WANG Jia-shan ZHANG Yan-ming |
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| Institution: | LI Jiu-jin;WANG Jia-shan;ZHANG Yan-ming(Petroleum Economics and Management Institute,Northeast Petroleum University,Daqing 163318,China) |
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| Abstract: | This paper describes the conceptual framework of the continuous audit,conducted a comparative analysis of the traditional continuous audit model,combines the characteristics of XBRL technology,analyzes the basic elements of building continuous auditing under XBRL environment,builds a new type of continuous audit model based on XBRL environment on this basis,in order to achieve real-time continuous audit function of financial reporting.On this basis,the operation mechanism of the new type of continuous audit model based on XBRL environment is analyzed. |
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| Keywords: | XBRL continuous audit audit mode building elements |
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