Study On Model Of Auditing Based On XBRL WEB-Based Financial Reporting

In the 21 st century,the rapid development of computer technology and network technology took the enormous changes of the enterprise's internal and external environment. On the one hand, this rapid development forced the enterprise itself and the investors need more real-time and more security information to support decision. On the other hand, network technology and the development of XBRL technology allows businesses to publish web-based financial reports in real-time possible, However, the value of the real-time financial reporting on-line rely on the reliability of the information contained in report, and the traditional auditing model can not do regular audits to ensure real-time.XBRL financial reports provided more-real, more-secure, more-reliable information, but the auditand of it is not meeting the XBRL's development. Although the generation of continuous auditing over half a century, but has not been developed from the theoretical to the practical stage, which a big reason is there is no reliable technical support. Until the emergence of XBRL, only revealing a ray of hope, so continuous auditing has the ability to implement. To a good combination of these two together, you need to establish a model of auditing based on XBRL web-based financial reporting. Through research with a view to obtain a more real-time, secure, reliable network audit model to ensure the reliability of XBRL financial report.There are two keys for the auditing of the XBRL web-based financial reporting: fist, the auditing for the system of XBRL; second, the auditing for the XBRL-related documents. The auditing of information systems is to ensure system security, the system can be obtained by reliable data.on the relevant documents, including the test of basis, accuracy, integrity, occurance and consistency.At first, this paper introduces the XBRL technology, web-based financial reporting, and XBRL web-based financial reporting. Explained by the concept, analysis the genetated-based, Comparative advantage and the compared of the auditing for the traditional financial reports and the XBRL financial reports to arrive at the required audit method needs what kind of condition.Second, this paper describes the basic concept of continuous auditing. By the analysis of continuous auditing found that the qualifications of continuous auditing is the XBRL web-based financial reporting needs, but not the most appropriate.Third, Through the analysis of the existing two models, build a model of continuous auditing based on XBRL web-based financial reporting and then analysis of the theoretical basis for building the model, the implementation process and the advantages and disadvantages.