%0 Journal Article
%T A Research on the Application of XBRL in the Independent Audit
%A Zhaoyang Wang
%J Communications and Network
%P 16-19
%@ 1947-3826
%D 2013
%I Scientific Research Publishing
%R 10.4236/cn.2013.53B1004
%X 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.
%K XBRL
%K the Independent Audit
%K Audit Quality
%U http://www.scirp.org/journal/PaperInformation.aspx?PaperID=38013