Bank Of Nanjing Based On Continuous Auditing Mode XBRL Environment

XBRL Accounting accomplish today the most important part of Chinese scholars are constantly in-depth study of the role of XBRL in business management activities. Currently, XBRL support by XML technology, the business report’s data change into computer data and make it better scalability of extensible Business Reporting Language. With the advent of increasingly complex social environment, big data era, as well as the application of computer technology in the field matures, the traditional audit mode from the ways and means or technical aspects are not well now assume the management of most enterprises, XBRL also emerged. Managers with accounting standards, based on the integration of computer technology and reasonable corporate financial data management, use of relevant ways of computing the preparation of financial reporting and the use of a more advanced criteria and means, XBRL has also been recognized internationally. Now, researchers in the domestic area is still in a relatively XBRL beginning stages, to practice not many success stories, research has great significance to improve the XBRL application of theory. But with the development of society and economy, for new problems exposed by the new economic situation, XBRL system at this stage appears to be some not adapt. Therefore, in-depth study of XBRL into practice a series of problems, and analyze, and finally complete the audit work for the domestic has important practical significance.Detailed description of the basic overview of Bank of Nanjing and the Nanjing Bank continued to implement audit situation, followed by an analysis of the Bank of Nanjing implement persistent problems in the audit, and promote legal environment, the complexity of the commercial banking business, accounting, information systems development actuator and enhance the economic benefits of demand-driven based on the following four areas described XBRL Environment, Nanjing Bank continued necessity of audits and implemented continuous auditing the problems from the case. And then put forward a model Onions based in Nanjing Bank XBRL continuous auditing, continuous auditing Nanjing Bank Problems suggest improvements. Analysis of the implementation phase of the three ongoing audit model, namely:the preparation phase, implementation phase and completion phase, three phase model is continuing to go through the audit process and the ongoing audit model design, fully embodies the model process and structure, which is more conducive to the implementation of the sustainability of the Bank of Nanjing Audit. Finally, Bank of Nanjing implement effective safeguards sustainability audit mode operation, from different angles and levels on how to better implement ongoing audit mode to make a discussion of these discussions both internal, but also external, for the promotion of Development Bank of Nanjing has an important role in promoting. Therefore fully understand expandable Business Reporting Language of great practical significance for China to expand its audit work effectively in the future.