| Extensible business reporting language(XBRL)is the product of depth combined with computer technology and accounting field,is an important part of enterprise accounting information system,its formation of XBRL financial report format is widely recognized by countries around the world;But XBRL technology does not guarantee that the enterprise accounting information is reliable,still need to be an independent third party to audit to provide reasonable assurance.With the development of auditees' accounting informationization,China's auditing practice workers also gradually began to online auditing based on XBRL environment practice.XBRL environment connected to the independent audit compared with the traditional audit model,the application environment,auditing object and scope,audit procedures,technology,etc.,there were significant difference between lead to audit risks facing application of this model and the traditional audit pattern is quite different.Therefore,based on the study of XBRL environment applications connected to the independent audit the audit risk,the risk analysis of the causes and build the audit risk model has great theoretical value and practical significance.This article first expounds the XBRL environment network independent auditing theory and model,and emphatically analyzes the XBRL audit technology and networking technology to the influence of the independent audit.Secondly,this paper adopts literature research to build a highly informationization background,the certified public accountants use online auditing system on independent audit based on XBRL technology enterprise financial report form new risk model and its evaluation indexes.Again,in order to quantitatively evaluate the level of risk,this paper introduces the network process(ANP)and fuzzy comprehensive evaluation(FCE),set up a new audit risk after the combination network structure and risk assessment procedure.Finally,based on the Shanghai stock exchange listed companies JS bank as an example,using the Fuzzy comprehensive network analysis(ANP-Fuzzy)evaluation method to analyze its public information,get 2015 cases object connected to the independent audit risk level and XBRL environment according to the result of evaluation of enterprises and put forward the corresponding improvement suggestions for certified public accountants.In this paper,the conclusion is as follows: first,the model for the implementation of content of two parts: the continuous auditing and accounting data and XBRL information system.If the application of XBRL taxonomy standard and label is not accurate,it is difficult to guarantee the accuracy of the online audit implementation,make its accounting information data obtained has no meaning,lead to audit failure.So the implementation of the audit system,must be the organic combination of two parts.Second,the audit mode of audit risk factors include four categories: accounting information system risk,risk of accounting data,online audit system risk and detection risk,which is divided into four major dimensions of different concrete influence factors,fully consider when selecting these factors index XBRL online audit implementation and the effect of using "auditing system upgrade frequency","recall rate" and "precision rate" and other new type of index factor.Third,based on XBRL online audit corresponding new audit risk model,different from the traditional model.In this paper,based on XBRL environment risk factors to build the audit risk model,break the traditional form only a heavier big mistake at two aspects of risk and control risk consideration,from two aspects of the auditees and audit main body in risk analysis,finally design a multi-level auditing risk assessment model.Fourth,new technology has brought many changes to audit technology and method,enterprise,public accounting firms and certified public accountants need to constantly update thinking,and constantly adapt to change to make full use of new technology to bring the convenience of practitioners. |
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