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A Research on the Application of XBRL in the Independent Audit
Economy& Management School of Wuhan University; Hunan University of Finance and Economy, Wuhan, Changsha China
- 1 Economy& Management School of Wuhan University; Hunan University of Finance and Economy, Wuhan, Changsha China
Communications and Network·Volume 05 (2013)·Pages 16–19·Published 31 August 2013·DOI10.4236/cn.2013.53B1004
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Abstract
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.
KeywordsXBRLthe Independent AuditAudit Quality
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