The Study On Continuous Auditing Pattern Based On XBRL Environment

Information technology revolution and economic globalization has brought a certain impact to the accounting environment, financial report as the final product of the accounting information systems, how in the network environment improve quality of accounting information is reflected in the accounting theorists and practitioners in a relatively new subject. Because the quality of financial reporting determines the value of accounting information, how to assurance and improve the quality of financial reporting become a serious problem, with XBRL technology research and application, achieved to the advanced stages of development in a network of financial reporting, that is real-time network financial report. Achieve real-time network of financial reporting, while changing the traditional accounting model, to some extent, also increased the efficiency and quality of financial reporting, however, for this more timely and more frequent financial reporting, real-time network information contained in the authenticity, integrity and reliability, rely on the traditional audit model has been unable to meet the information needs of decision makers, so how should audit forensic it? In what way to implement it and what kind of forensic report is to be show? XBRL-based continuous audit of this new technology audit model can be audited and the audit institutions effective access to network server link on matters of corporate economic activity and the electronic audit evidence, and based on standers issued simultaneously or almost simultaneously with the issue the audit report to achieve real-time financial reporting on the effective real-time network forensic. Therefore, the audit as the identification of the enterprise of financial information who need acceptable the real-time network based on XBRL technology financial reporting challenge, the challenge is not only a shock force to the concept of audit, but also to meet the urgent needs of changes in audit techniques and methods.This context is based on real-time financial report to carry out real-time audit, in this background conduct to XBRL environment of continuous auditing pattern research.Article is divided into seven parts:The first chapter introduces the background and significance of the study, study abroad on a continuous audit of the status quo, and summed up our current situation in this study area, article also describes the research ideas and innovations;The second chapter describes the emergence and development of continuous audit and analysis of the motivation, define the concept and features of continuous auditing, and illustrates the impact of XBRL on audit;The third chapter is the disadvantage of the traditional audit model and the advantages of continuous audit model for comparative analysis;The fourth chapter is based on the traditional audit model to design the continuous audit model, at the same time, give a brief description to the working mechanism of the model, and finally introduced the technology to achieve continuous auditing;The fifth Chapter is through the application example of XBRL-based technology to design audit procedures consecutive;The sixth Chapter is described the promotion and application strategy of continuous audit based on the XBRL environment, at the same time, propose the constructive suggestions about promote use of continuous audit;The last part is the Conclusion of the full article, summarized general idea of the article, the article also pointed out that innovation and research shortcomings, and that continuous auditing based on the XBRL environment remains to be further research areas.