The Interactive Relationship Between XBRL And Certified Public Accountants Industry

Great changes have taken place in the enterprise’s accounting information system because of information technology innovation. Traditional information disclosure has been unable to adapt to the new information technology environment. Therefore, in the new era, under the network environment. Investors, creditors, government, the public, administrators, certified public accountants and other information users have new requirements about the content, mode of financial statements and information disclosure. The new extensible financial reporting language XBRL in the accounting system is in a basic position, it can make a connecting link between the preceding and the following, act as a go-between and run through the whole. And the application of XBRL promotion will inevitably affect the financial reporting and internal control evaluation audit. As a professional organization of audit and enterprise financial management, certified public accountants industry boosts the information constructionconstruction in order to response to the Treasury file, XBRL is the very important driving force, and in turn certified public accountants industry also plays a subtle influence on the development of XBRL.The principal line of this article is the interaction between XBRL and certified public accountants industry, the research method is normative research. Firstly, we introduce some basic theories of XBRL, it includes basic concepts, technical framework, working process, the advantages of XBRL and the defects existed in the application and promotion. Secondly, it raises the question: XBRL has an influence on certified public accountants industry, which includes the impact on the accounting firm to provide assurance service and expand non audit services. This is a main research, then we research that the CPA industry promotes the development of XBRL, it includes that the institute of certified public accountants in many countries, each big accounting firm, the information management and auditors of firm interior impact on XBRL. Finally, we put forward several suggestions based on the developmental research between XBRL and certified public accountants industry. In a word, we hope it can provide certain reference to develop XBRL and certified public accountants industry and to help the overall information construction in our country.