Research On Continuous Auditing Method Based On XBRL Environment

Since twenty-first Century, lots of new terms have emerged, and one of them is the "big data", the data with the development of computer technology has been an important factor in various industries. This development has also promotethe information of accounting, lead the accounting more complex, and the potential financial risks are more difficult to assess. In order to avoid these risks effectively, Business operatorshave higher requirements for the financial information and internal audit work, the traditional audit methods has been unable to meet the demand of business, a new auditing technology-- continuous auditing was born. Continuous auditing is a concurrent audit between two on-site audits, it emphasis that issued an audit report on the economic issues related to financial information when the enterprise economic events occur at the same time or within a short period of time. At the same time, the application of another technology XBRL also provides technical support for the development of continuous audit, XBRL related classification standards can mark the financial data. Under the XBRL environment, continuous auditing can be run through the whole process of accounting, information from the original to the accounting data and statements, and the instance document as an important part of XBRL framework has also been included in the main audit scope of continuous auditing.Firstly, the existing literature were sorted out and analyzed the relevant theory of XBRL and continuous auditing, the basic concept and the influence caused by XBRL technology of continuous auditing; secondly, on the basis of A company’s case, analysis its present situation of continuous auditing, explain its existence of continuous auditing problems and analyses the reason, and the introduction of continuous auditing based on XBRL, describe the main process of the method and how to use it; subsequently, analysis the continues auditingbased on XBRL environment of A company and come up with some matters needing attention and suggestions.