Based On XBRL Network Financial Report Last Audit Research

Extensible Business Reporting Language, referred to as XBRL, it is a markupLanguage based on XML in the latest computer. XBRL technology is the most canreflect the current international accounting informatization level of development of atechnology. However, at this stage of the XBRL technology is not perfect, based onXBRL technology generated by the accounting information authenticity and reliabilitycannot be guaranteed, online accounting information depends on the continuous auditto continue to guarantee the authenticity and reliability of the information. So thecontinuous audit based on XBRL network financial report is urgent and necessary.This article first elaborated based on XBRL network financial report for auditresearch background and significance, at home and abroad about XBRL, continuousaudit, based on XBRL network financial report last audit generalizes the three aspectsof the relevant literature, to realize the generation of XBRL technology to networkfinancial report and audit all the impact; Secondly, this paper introduces the technicalprinciple and the superiority of the XBRL network financial report and analysis theXBRL network financial report audit method and the traditional financial report auditin the audit, the audit risk. The XBRL network financial report audit need to be able toreflect XBRL technical performance of the audit, so it is necessary to introduce lastaudit, and then analyzes the implementation of the continuous audit based on XBRLeffect; Finally, in view of the existing embedded technology (EMA) and agent theoryunder two kinds of continuous auditing model of docking type XBRL network financialreport last audit model. From the target, process, advantage and reality limitationssquare in the face of the model. Especially the preparation, implementation, report threestages in XBRL information system are introduced and the documentation of last audit,for future, the practice of the model to provide theoretical reference.Although docking type continuous auditing model combines the XBRL technologyand the dual advantages of continuous auditing, but in the process of the concreteimplementation are also facing some practical difficulties. Government departments inthe future should be in continuous auditing regulations and system on clarity ofregulation, in order to promote continuous audit in our country a wide range ofapplications. Based on XBRL environment under the external conditions are ripe toimplement continuous audit is feasible, it has practical significance.