摘要
2008年11月12日XBRL China在北京成立,旨在加强对XBRL的研究、发展、应用和产业链建设,促进各行业实现基于XBRL的财务信息交换格式标准化。XBRL在给审计工作带来机遇的同时,也为审计工作提出了新的挑战。应通过完善内部控制和外部监督制度、促进审计模式变革以及加强审计技术创新,有效推进审计信息化进程,提高审计工作的社会效用。
On Dee. 12th, 2008, XBRL China was established in Beijing in order to promote the research, development,-application and industry chain of XBRL so that the standardization of XBRL financial information exchange format in industries could be realized. XBRL brings opportunities as well as new challenges to audit. This paper points out that by improving the inner control and outer supervision system, reforming the auditing mode and strengthening auditing technologies creation, the information - based auditing process can be pushed efficienfly and the social function of auditing can be improved.
出处
《湖南财经高等专科学校学报》
2009年第2期116-118,共3页
Journal of Hunan Financial and Economic College
