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.
References
[1]
W. L. Chen, “XBRL Financial Network Audit Verification Report in: A Research Framework,” Accounting Monthly, Vol. 12, 2011, pp. 61-63.
[2]
M. Bovee and A. Kogan, “Financial Reporting and Auditing Agent with Net Knowledge (FRAANK) and extensible Business Reporting Language (XBRL),” Journal of Information Systems, Vol. 19, No. 1, 2005, pp. 19-41. doi:10.2308/jis.2005.19.1.19
[3]
Z. M. Lv, “The Reengineering of Audit Process Based on XBRL,” Financial and Economic Questions Research, Vol. 3, 2011, pp. 125-128.
[4]
J. H. Yu, X. X. He, G. Chen and Q. C. Cao, “The Design and Implementation of Financial Information Audit System in XBRL,” Computer and Modernization, Vol. 12, 2011, pp. 82-85.
[5]
G. L. Gray and D. W. Miller, “XBRL: Solving Real-world Problems,” International Journal of Disclosure and Governance, Vol. 6, 2009, pp. 207-223. doi:10.1057/jdg.2009.8
