【摘要】：在報(bào)告企業(yè)向監(jiān)管機(jī)構(gòu)僅報(bào)送XBRL財(cái)務(wù)報(bào)告的情況下,除實(shí)現(xiàn)傳統(tǒng)審計(jì)的總體目標(biāo)外,還需對(duì)XBRL財(cái)務(wù)報(bào)告的合規(guī)性和完整性獲取合理保證,其中包括企業(yè)在通用分類標(biāo)準(zhǔn)基礎(chǔ)上創(chuàng)建的擴(kuò)展分類標(biāo)準(zhǔn)的有效性和恰當(dāng)性以及標(biāo)記數(shù)據(jù)的完整性。同時(shí)還需對(duì)XBRL應(yīng)用軟件的控制環(huán)境做出評(píng)價(jià)。本文著重對(duì)新增認(rèn)定對(duì)具體審計(jì)目標(biāo)、審計(jì)程序及審計(jì)風(fēng)險(xiǎn)模型的影響進(jìn)行研究,總結(jié)出該情況下的總體審計(jì)框架,并進(jìn)一步探討了采用哪些具體審計(jì)程序?qū)π略稣J(rèn)定做出的評(píng)價(jià)。
[Abstract]:In the case that the reporting enterprises only submit the XBRL financial reports to the regulatory bodies, in addition to achieving the overall objective of the traditional audit, it is also necessary to obtain reasonable assurance on the compliance and integrity of the XBRL financial reports. It includes the validity and appropriateness of extended classification standards and the integrity of tagged data. At the same time, it is necessary to evaluate the control environment of XBRL application software. This paper focuses on the impact of new findings on specific audit objectives, audit procedures and audit risk models, and summarizes the overall audit framework in this case. And further discussed which specific audit procedures to the new determination of the evaluation.
【作者單位】： 中南大學(xué)商學(xué)院;
【分類號(hào)】：F239.4

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