XBRL环境下A公司持续审计研究

发布时间：2018-07-09 20:54

本文选题：XBRL + 持续性审计　；参考：《哈尔滨商业大学》2017年硕士论文

【摘要】：随着经济全球化趋势的日益加深,资本流动速度的逐步加快,企业所有权和经营权逐步分离。越来越多的投资者希望可以获得及时可靠的企业财务信息,来帮助其进行投资决策。对于企业的管理者而言,同样希望得到具有时效性的审计建议来帮助其完善企业内部控制,及时调整经营决策。传统意义上的审计模式已经无法完全满足市场所要求的时效性、统一性和准确性。基于XBRL环境下的持续审计活动应运而生,以其自有的优势正逐渐被国际上大多数国家所应用与推广。XBRL技术可以为财务信息使用者提供企业实时的财务信息,该财务信息具有统一的报告格式减少了数据转换成本,提高信息获取效率。但是由于其自身无法保证会计信息的真实性可靠性,所以XBRL技术仍然需要审计活动提供保证,即实时的会计信息系统必然需要持续性审计活动的配合,才能充分发挥它的优势。因此,基于XBRL环境下持续性审计模型研究,对于改善公司的内部控制状况,帮助企业实现经营目标,同时可以满足外部信息使用者的需求具有重要意义。聚焦企业内部持续审计工作开展缓慢的问题,本研究以XBRL为切入点,以信息不对称理论、委托代理理论、价值链理论和事项会计理论为支撑,运用文献综述法、规范分析法以及案例分析法,从理论和实践两方面进行研究。在理论部分,首先通过对XBRL技术与持续性审计进行介绍,重点阐述了 XBRL的涵义、内容以及持续性审计的概念。并在此基础上,通过对比传统的审计方式,分析了 XBRL环境下实施持续性审计在质量及效益方面的优势。在实践部分,以A公司为研究对象,首先介绍了 A公司的公司概况及内部控制现状,对A公司的内部审计工作进行了分析,发现存在的问题和指出问题产生的原因。以此为基础,对A公司XBRL环境下的持续审计的引入和实施过程进行设计,明确基本思路和审计运行的流程。最后对A公司实施XBRL环境下持续性审计模式有效运行提供保障措施。希望可以对基于XBRL环境下的持续性审计模式的研究提供不同视角,也希望对于A公司的内部审计工作具有重要的促进作用。
[Abstract]:With the deepening of economic globalization and the acceleration of capital flow, the ownership and management rights of enterprises are separated step by step. More and more investors hope to obtain timely and reliable financial information to help them make investment decisions. For the managers of enterprises, they also hope to get timely audit advice to help them improve their internal control and adjust their management decisions in time. The traditional audit mode can not fully meet the market requirements of timeliness, unity and accuracy. The continuous audit activities based on XBRL environment emerge as the times require. With its own advantages, the technology of .XBRL is gradually applied and popularized by most countries in the world. XBRL technology can provide real-time financial information for financial information users. The financial information has a uniform reporting format, which reduces the cost of data conversion and improves the efficiency of information acquisition. However, it can not guarantee the authenticity and reliability of accounting information, so XBRL technology still needs audit activities to provide assurance, that is, the real-time accounting information system must need the cooperation of continuous audit activities, in order to give full play to its advantages. Therefore, the research of continuous audit model based on XBRL environment is of great significance to improve the internal control of the company, help enterprises to achieve business objectives, and meet the needs of external information users. Focusing on the slow development of internal continuous audit, this study takes XBRL as a breakthrough point, information asymmetry theory, principal-agent theory, value chain theory and event accounting theory as the support, and applies literature review method. Normative analysis and case analysis, from the theoretical and practical aspects of the study. In the theoretical part, first of all, through the introduction of XBRL technology and continuous audit, the meaning, content and the concept of continuous audit of XBRL are expounded. On this basis, by comparing the traditional audit methods, this paper analyzes the quality and benefit advantages of continuous audit in XBRL environment. In the part of practice, taking company A as the research object, this paper first introduces the general situation of company A and the present situation of internal control, analyzes the internal audit work of company A, finds out the existing problems and points out the causes of the problems. On this basis, the introduction and implementation process of continuous audit in XBRL environment of A Company is designed, and the basic ideas and the process of audit operation are clarified. Finally, the effective operation of continuous audit mode in XBRL environment for A Company is provided. It is hoped that it can provide different perspectives for the research of continuous audit mode based on XBRL environment, and also play an important role in promoting the internal audit work of company A.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.61;F239.4

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