A Research on the Application of XBRL in the Independent Audit

• 作者: Zhaoyang Wang
• 来源期刊: 通讯与网络(英文)
• 学科: 医学
• 关键词: XBRL the INDEPENDENT AUDIT AUDIT QUALITY
• 年，卷（期）: 2013,（3）
• 页码范围: 16-19
• 页数: 4页
• 分类号: R73

摘要

XBRL (extensibility commercial language) network financial report is gradually extending in our country, which will have a far-reaching impact on independent audit. The research on the application of XBRL’s principle, operation process and the improvement of the audit process in the audit work is helpful for bringing some developing measures for independent audit based on XBRL.