本文選題：XBRL + 持續(xù)性審計　； 參考：《哈爾濱商業(yè)大學》2017年碩士論文

【摘要】：隨著經(jīng)濟全球化趨勢的日益加深,資本流動速度的逐步加快,企業(yè)所有權和經(jīng)營權逐步分離。越來越多的投資者希望可以獲得及時可靠的企業(yè)財務信息,來幫助其進行投資決策。對于企業(yè)的管理者而言,同樣希望得到具有時效性的審計建議來幫助其完善企業(yè)內(nèi)部控制,及時調(diào)整經(jīng)營決策。傳統(tǒng)意義上的審計模式已經(jīng)無法完全滿足市場所要求的時效性、統(tǒng)一性和準確性�；赬BRL環(huán)境下的持續(xù)審計活動應運而生,以其自有的優(yōu)勢正逐漸被國際上大多數(shù)國家所應用與推廣。XBRL技術可以為財務信息使用者提供企業(yè)實時的財務信息,該財務信息具有統(tǒng)一的報告格式減少了數(shù)據(jù)轉(zhuǎn)換成本,提高信息獲取效率。但是由于其自身無法保證會計信息的真實性可靠性,所以XBRL技術仍然需要審計活動提供保證,即實時的會計信息系統(tǒng)必然需要持續(xù)性審計活動的配合,才能充分發(fā)揮它的優(yōu)勢。因此,基于XBRL環(huán)境下持續(xù)性審計模型研究,對于改善公司的內(nèi)部控制狀況,幫助企業(yè)實現(xiàn)經(jīng)營目標,同時可以滿足外部信息使用者的需求具有重要意義。聚焦企業(yè)內(nèi)部持續(xù)審計工作開展緩慢的問題,本研究以XBRL為切入點,以信息不對稱理論、委托代理理論、價值鏈理論和事項會計理論為支撐,運用文獻綜述法、規(guī)范分析法以及案例分析法,從理論和實踐兩方面進行研究。在理論部分,首先通過對XBRL技術與持續(xù)性審計進行介紹,重點闡述了 XBRL的涵義、內(nèi)容以及持續(xù)性審計的概念。并在此基礎上,通過對比傳統(tǒng)的審計方式,分析了 XBRL環(huán)境下實施持續(xù)性審計在質(zhì)量及效益方面的優(yōu)勢。在實踐部分,以A公司為研究對象,首先介紹了 A公司的公司概況及內(nèi)部控制現(xiàn)狀,對A公司的內(nèi)部審計工作進行了分析,發(fā)現(xiàn)存在的問題和指出問題產(chǎn)生的原因。以此為基礎,對A公司XBRL環(huán)境下的持續(xù)審計的引入和實施過程進行設計,明確基本思路和審計運行的流程。最后對A公司實施XBRL環(huán)境下持續(xù)性審計模式有效運行提供保障措施。希望可以對基于XBRL環(huán)境下的持續(xù)性審計模式的研究提供不同視角,也希望對于A公司的內(nèi)部審計工作具有重要的促進作用。
[Abstract]:With the deepening of economic globalization and the acceleration of capital flow, the ownership and management rights of enterprises are separated step by step. More and more investors hope to obtain timely and reliable financial information to help them make investment decisions. For the managers of enterprises, they also hope to get timely audit advice to help them improve their internal control and adjust their management decisions in time. The traditional audit mode can not fully meet the market requirements of timeliness, unity and accuracy. The continuous audit activities based on XBRL environment emerge as the times require. With its own advantages, the technology of .XBRL is gradually applied and popularized by most countries in the world. XBRL technology can provide real-time financial information for financial information users. The financial information has a uniform reporting format, which reduces the cost of data conversion and improves the efficiency of information acquisition. However, it can not guarantee the authenticity and reliability of accounting information, so XBRL technology still needs audit activities to provide assurance, that is, the real-time accounting information system must need the cooperation of continuous audit activities, in order to give full play to its advantages. Therefore, the research of continuous audit model based on XBRL environment is of great significance to improve the internal control of the company, help enterprises to achieve business objectives, and meet the needs of external information users. Focusing on the slow development of internal continuous audit, this study takes XBRL as a breakthrough point, information asymmetry theory, principal-agent theory, value chain theory and event accounting theory as the support, and applies literature review method. Normative analysis and case analysis, from the theoretical and practical aspects of the study. In the theoretical part, first of all, through the introduction of XBRL technology and continuous audit, the meaning, content and the concept of continuous audit of XBRL are expounded. On this basis, by comparing the traditional audit methods, this paper analyzes the quality and benefit advantages of continuous audit in XBRL environment. In the part of practice, taking company A as the research object, this paper first introduces the general situation of company A and the present situation of internal control, analyzes the internal audit work of company A, finds out the existing problems and points out the causes of the problems. On this basis, the introduction and implementation process of continuous audit in XBRL environment of A Company is designed, and the basic ideas and the process of audit operation are clarified. Finally, the effective operation of continuous audit mode in XBRL environment for A Company is provided. It is hoped that it can provide different perspectives for the research of continuous audit mode based on XBRL environment, and also play an important role in promoting the internal audit work of company A.
【學位授予單位】：哈爾濱商業(yè)大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F426.61;F239.4

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本文編號：2110613