XBRL环境下财务报告鉴证框架的建构——基于XBRL财务报告元素的角度

基于XBRL财务报告元素的角度,构建了由总体鉴证目标(XBRL财务报告真实恰当地反映了企业的经济事实或者纸质报告)、具体鉴证目标(XBRL财务报告的合规性和可靠性)和管理层认定组成的XBRL环境下财务报告的鉴证框架,并对XBRL财务报告进行了鉴证,发现在XBRL财务呈报中出现了违反基本元素标记的完整性和元素数据的金额准确性等的错报。在XBRL财务报告的推进过程中需要贯彻实施通用分类标准,加快制定行业扩展分类标准,并加强对XBRL财务报告质量的人工校验以及完善编制流程的内部控制等。

The Assurance Framework of Financial Report Using XBRL: From the Perspective of Elements of Financial Report

From the perspective of the elements in financial report, this paper constructs the assurance framework of financial report using XBRL, which consists of general objective, specific objective and managers'' assertions. Based on the assurance framework, the two-way tracing method has been used to find several errors in the financial report using XBRL. Therefore, it is important to promote the implementation of general taxonomies and the establishment of industry-based extended taxonomies. Moreover,it is also important to strengthen the manual quality verification of financial reports using XBRL and to perfect the internal control of preparation process.