The Research On The Construction Of AH Company’s Continuous Audit Mode Based On XBRL Environment

In recent years,with the continuous progress of information technology and the continuous development of social economy,with the arrival of the big data era,internal auditors will face more and more intensive information and data.The audit mode under the traditional method has been difficult to meet the needs of enterprises.Enterprises need to actively carry out big data audit,from the traditional on-site audit model to the IT technology of off-site audit,on-site audit as a supplement to the new audit model,which can effectively reduce the audit time and improve the audit efficiency.By means of big data technology,the depth and accuracy of data analysis can be improved,the abnormal information can be found and the doubtful points can be checked,and then the problem can be rectified centrally.Against this background,the research on the new audit technology of continuous audit in XBRL environment came into being.The continuous audit in XBRL environment consists of two technologies: XBRL financial report generation and continuous audit.This is a real-time audit method,which can greatly improve the audit timeliness and audit coverage,but at the same time,the quality of auditors will be higher.Will involve the use of a large number of IT technologies and will be associated with enterprise ERP and other information systems.Effective application of continuous audit to XBRL technology can enhance the value of enterprises and greatly reduce the cost of auditors collecting evidence.Firstly,this paper introduces the related concepts and characteristics of continuous audit and XBRL and the path of internal audit in the information age,and then introduces the relevant theories.Then take the AH company as the concrete research object,carries on the analysis to its company structure and the internal control,carries on the research to its internal audit existence question,Then through the construction and implementation of its continuous audit model to solve the existing problems.Finally,the benefits of continuous audit in the XBRL environment are analyzed.