The Environment Of The Xbrl Accounting Firm Management Information

The human economic activities have had a profound change under the rapid development of Information technology.Increasingly fierce business competition forced managers and investors need more real-time and reliability information to support decision. XBRL enhanced the financial report value from two aspects.First, the commeasurability, uniformity, timeliness of financial report based on XBRL standard. Second, based on different accounting information system's exchange of data. The former faces the XBRL application on the report level. The latter faces the XBRL application on the ledger account level. The application and the promotion of XBRL, affect inevitably to the financial report and the internal control appraisal review process. The value of the financial report on-line relies on the reliability of the information it contains .But traditional audit pattern is unable to guarantee the quality of the network financial report. On the other hand, as business finance management specialized proxy organization, the Accounting firm also faces establishes the XBRL reporting technology system to meet the customer need. To advance accountant informationization comprehensively in our country, the Ministry of finance proposed that must to endeavour through about 5-10 years, realizes the large-scale Accounting firm to use the informationization method basically carries on the audit to the customer financial report and the internal control. Therefore, our country Accounting firm become rapidly bigger and stronger, needs to raise the auditing technique level and the quality and realizes the internal management scientificalness, fineness.This article mainly revolves two aspects conducts the research which are the audit method and the procedure of the Accounting firm as well as Accounting firm internal management informationization under the XBRL environment. These aspects are examined criterion research method :At first, the paper has analyzed the superiority and the latent question of the XBRL technology, points out particularities and emphasis of the network financial report audit under the XBRL environment, and discusses how the network financial report auditing routine should innovate. Next expounds accounting event procedure under the real-time accounting system, according to these it analyses the corresponding Continuous Auditing routine. Then according to the XARL assurance model , it has discussed the frame of the the website service to Accounting Firm, then explains the service work flow in detail. Once more, the paper analyses the method for appraising economic value of the XBRL reporting technology system ,as well as risk factor must be considered, then it analyses strategy of establishing the XBRL reporting technology system implemented by the Accounting Firm. Finally , the paper analyses the informationization management advancement strategy of our country Accounting firm under the XBRL environment.The research of my paper has a purpose,which is to provide some reference effect to audit pattern , internal informationization construction and management of our country Accounting Firm under the XBRL environment.