Research About Assurance On XBRL For Financial Reporting-from The Perspective Of Computer Processing

XBRL is an xml-based markup language. It is used for the definition and exchangeof commercial and financial information. It has received extensive attention sinceintroduced in our country. In order to promote the development of XBRL in our country,the ministry of finance issued XBRL technical specification and accounting standard forbusiness enterprises general classification standard in2010, and required13selectedcentral enterprises submit their financial report instance documents in2013The promotion and popularity of XBRL financial report has not led to thewidespread use of XBRL financial report, the reason is that the XBRL financial reportinformation quality cannot be guaranteed. Then it derives the topic such as XBRLfinancial report auditing. Presently research on XBRL financial report auditing bycomputer aided still has vacancies. There is no XBRL financial report auditing softwarein the market as well. So the research from the Angle of computer processing XBRLfinancial report audit has important theoretical and realistic significance.This article discusses this subject from two aspects. On the one hand, it sorts outthe audit content from the theoretical perspective. On the other hand, it plans auditprocess and method from the practical perspective, and the results of the study also canbe used as XBRL audit tools software design requirements at the same time. Based onXBRL financial report as the research object, this paper firstly analyzes the generationof XBRL financial report, and put forward that conversion process irregularities orfollowing with wrong taxonomy that do not conform to the requirements of the XBRLspecifications could lead that XBRL financial report has some errors such as incorrectreport structure, loss of data elements, and inaccuracy articulation between data elementand so on. So the conversion processing of financial report should be brought into thescope of auditing according to the results of the analysis. Auditing conversionprocessing of financial report includes two aspects. One is the compliance and safety ofthe conversion process, the other is whether the taxonomy standard embedded inconversion system is in accordance with XBRL technical specification requirements.Auditing XBRL financial data should include the accuracy and integrity of datastructure and data values and the fairness of the financial report. Then it explores theauditing method from the Angle of computer processing. After that, it designs the logicof computer processing for XBRL instance document converter application testing, and auditing flow sheet and auditing approach of date conversion results. Finally it confirmsthe feasibility of the solution through a case.