基于XBRL网络财务报告的持续审计研究

发布时间：2018-04-22 06:01

本文选题：XBRL + 网络财务报告　；参考：《山东财经大学》2013年硕士论文

【摘要】：进入新千年，人类在发展及应用计算机、互联网等信息技术方面的能力得到了前所未有的提升，这些进步不仅影响到企业内部生产经营环境，也使其所处的外部环境发生了较大的变化。这些新变化要求企业提供更加及时、有效的信息，以便投资者等相关信息使用者做出科学决策。同时，网络技术、XBRL的迅猛发展也为企业发布实时财务报告提供了技术支持。但在这种情况下，传统的审计方式却不能够对企业持续不断的、实时财务数据及时地进行审计验证，这迫切需要持续审计。持续审计从产生至今，已经半个多世纪，但其发展却一直停滞不前，究其原因，，是缺少相应的技术支持，因而无法实现从理论到实践的突破。XBRL的出现使得持续审计的实务操作有了较大可能性。要实现持续审计在实践中的广泛运用，就要建立一种审计模式，将XBRL技术和持续审计有机结合。尽管XBRL网络财务报告和持续审计从产生至今都已有了较快发展，但基于XBRL网络财务报告的持续审计在技术上却没有完全吻合。建立起一种基于XBRL网络财务报告的持续审计模型势在必行，现阶段对该审计模型的研究相对较少，这制约了XBRL和持续审计由理论向实践的发展转换，因此研究开发出一种安全便捷的基于XBRL网络财务报告的持续审计模型，是本文研究的出发点。文章将基于XBRL技术的持续审计分解为两部分内容：一是要审计被审计单位的XBRL信息系统，二是要审计相关文档。前者是为了确保信息系统的安全可靠，以获取有效的信息数据；后者则是为了检测被审计文档是否符合准确性、完整性以及一致性等要求。文章详细阐述了XBRL网络财务报告的相关概念，然后介绍了持续审计的相关概念和实施的技术要素，进而得出基于XBRL网络财务报告的持续审计具有可行性。最后通过分析现有的两种依托XBRL技术的持续审计模型，针对性地提出了新的对接型模型，来更好地实现XBRL与持续审计的结合。
[Abstract]:In the new millennium, mankind's ability to develop and apply information technology, such as computers and the Internet, has never been improved. These advances have not only affected the internal production and business environment of enterprises, Also make it in the external environment has undergone great changes. These new changes require enterprises to provide more timely and effective information for investors and other relevant information users to make scientific decisions. At the same time, the rapid development of network technology XBRL also provides technical support for enterprises to issue real-time financial reports. However, in this case, the traditional audit method can not continuously, real-time financial data timely audit verification, this urgent need for continuous audit. It has been more than half a century since the continuous audit came into being, but its development has been stagnant. The reason is the lack of corresponding technical support. Therefore, it is impossible to realize the breakthrough from theory to practice. XBRL makes the practical operation of continuous audit more possible. In order to realize the extensive application of continuous audit in practice, it is necessary to establish an audit mode that combines XBRL technology with continuous audit. Although the XBRL network financial report and continuous audit have developed rapidly since they came into being, the continuous audit based on XBRL network financial report is not completely consistent with the technology. It is imperative to establish a continuous audit model based on XBRL network financial report. At present, the research on this model is relatively few, which restricts the development of XBRL and continuous audit from theory to practice. Therefore, it is the starting point of this paper to develop a safe and convenient continuous audit model based on XBRL network financial report. In this paper, the continuous audit based on XBRL technology is divided into two parts: one is to audit the XBRL information system of the audited unit, the other is to audit the related documents. The former is to ensure the security and reliability of the information system in order to obtain effective information data, while the latter is to check whether the audited document meets the requirements of accuracy, completeness and consistency. This paper expounds the related concepts of XBRL network financial report in detail, then introduces the related concepts of continuous audit and the technical elements of its implementation, and concludes that the continuous audit based on XBRL network financial report is feasible. Finally, through the analysis of two existing continuous audit models based on XBRL technology, a new docking model is proposed to better realize the combination of XBRL and continuous audit.
【学位授予单位】：山东财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F239.4;F232

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