| XBRL的应用对审计的影响及对策——基于SWOT矩阵分析法 |
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| 引用本文： | 惠尚文,韩倩倩.XBRL的应用对审计的影响及对策——基于SWOT矩阵分析法[J].新疆财经学院学报,2007(3):25-28. |
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| 作者姓名： | 惠尚文 韩倩倩 |
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| 作者单位： | 新疆财经大学 新疆乌鲁木齐830012(惠尚文)，山东大学 山东济南250100(韩倩倩) |
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| 摘 要： | 目前,XBRL的广泛应用已对审计工作产生了很大的影响,它的应用可使财务信息相互链接、财务报告多样化,有助于提高审计效率。同时,XBRL的应用也对审计签名等带来了一定的不利影响。因此,我们应通过加强XBRL知识的传播、开发与XBRL相配套的计算机审计程序等措施为XBRL的应用创设良好的环境。
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| 关 键 词： | 审计 SWOT矩阵分析法 |
| 文章编号： | 1671-9840（2007）03-0025-04 |
| 修稿时间： | 2007-05-28 |
Impact of XBRL on Audit and Its Countermeasures——Based on SWOT Analysis |
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| HUI Shang-wen,HAN Qian-qian.Impact of XBRL on Audit and Its Countermeasures——Based on SWOT Analysis[J].Journal of Xinjiang Finance & Economy Institute,2007(3):25-28. |
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| Authors: | HUI Shang-wen HAN Qian-qian |
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| Institution: | 1. Xinjiang University of Finance and Economics , Urumqi 830012, China; 2 . Shandong University , Jinan 250100, China |
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| Abstract: | XBRL is an electronic language based and developed on XML.It provides a standardized method for compiling,publishing the company's financial reports and other information,and exchanges the electronic data between various software and platforms.The application of XBRL has exerted a profound impact on audit.Therefore,in accordance with the SWOT analysis,firms should choose different strategies to match with matrix composition. |
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| Keywords: | XBRL |
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