XBRL财务报告审计框架及审计程序研究——基于2015版企业会计准则通用分类标准
发布时间：2018-11-07 20:12
【摘要】：在报告企业向监管机构仅报送XBRL财务报告的情况下,除实现传统审计的总体目标外,还需对XBRL财务报告的合规性和完整性获取合理保证,其中包括企业在通用分类标准基础上创建的扩展分类标准的有效性和恰当性以及标记数据的完整性。同时还需对XBRL应用软件的控制环境做出评价。本文着重对新增认定对具体审计目标、审计程序及审计风险模型的影响进行研究,总结出该情况下的总体审计框架,并进一步探讨了采用哪些具体审计程序对新增认定做出的评价。
[Abstract]:In the case that the reporting enterprises only submit the XBRL financial reports to the regulatory bodies, in addition to achieving the overall objective of the traditional audit, it is also necessary to obtain reasonable assurance on the compliance and integrity of the XBRL financial reports. It includes the validity and appropriateness of extended classification standards and the integrity of tagged data. At the same time, it is necessary to evaluate the control environment of XBRL application software. This paper focuses on the impact of new findings on specific audit objectives, audit procedures and audit risk models, and summarizes the overall audit framework in this case. And further discussed which specific audit procedures to the new determination of the evaluation.
【作者单位】： 中南大学商学院;
【分类号】：F239.4
[Abstract]:In the case that the reporting enterprises only submit the XBRL financial reports to the regulatory bodies, in addition to achieving the overall objective of the traditional audit, it is also necessary to obtain reasonable assurance on the compliance and integrity of the XBRL financial reports. It includes the validity and appropriateness of extended classification standards and the integrity of tagged data. At the same time, it is necessary to evaluate the control environment of XBRL application software. This paper focuses on the impact of new findings on specific audit objectives, audit procedures and audit risk models, and summarizes the overall audit framework in this case. And further discussed which specific audit procedures to the new determination of the evaluation.
【作者单位】： 中南大学商学院;
【分类号】：F239.4
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