The Discussion About The Construction And Application Of Auditing Model Based On XBRL

First,the information users need more real-time and secure information as their basis for decision-making because of the high-speed and even real-time data transmission.On the other hand,due to the development of Internet technology and the emergence of XBRL technology makes financial information can be announced in real time.The traditional auditing techniques that are currently in use can't audit the reliability and accuracy of real-time financial reporting effectively.The emergence of XBRL makes the financial report can be announced with web.In this way,financial can be delivered to users with more efficient.But the audit of XBRL financial report lay far behind of the development of XBRL financial report.We have little methods to audit XBRL financial report.This article was been study in this background.In this article,we are looking forward to construct an audit model based on XBRL.This is a safe,efficiency,reliable audit model to help us complete audit work.In this paper,we construct auditing model based on XBRL with the help of existing continuous audit model.We also discussed the problem need to be paid attention to in the working processFirstly,this paper introduces the connotation of XBRL financial report,the connotation of XBRL technology and the connotation and characteristics of XBRL financial report audit model,and analyzes the causes and advantages of XBRL financial report.By analyzing the necessity and feasibility of constructing XBRL financial report audit model,it is concluded that the current audit model can't meet the requirements of XBRL financial report audit.In this paper,we analyze the composition of the XBRL financial report audit model and the technical requirements of the audit model based on XBRL financial report,and try to construct the framework of audit model which is suitable for XBRL financial report.In order to ensure the auditing model based on XBRL financial report can be implemented well,this paper analyzes the problems that need to be paid attention to in the application of the audit model in the fifth chapter.This paper puts forward the idea of using the auditing model based on XBRL in stages.The promotion of any model requires a lengthy process,and the XBRL financial reporting audit model also needs to go through this process.At the initial stage,XBRL financial reporting coincides with traditional format financial reporting,and with the continuous promotion of XBRL financial reporting,XBRL financial report will eventually replace the traditional format of financial reports.This paper distinguishes these two stages to research the implementation of the XBRL financial reporting model,and analyzes the application priorities at different stages.In the end,the paper study the problems in the promotion of auditing model based on XBRL.This paper proposed relevant policy recommendations for the future use and development of auditing model based on XBRL financial report.This paper research the construction elements of audit model based on XBRL financial report,and explores the construction framework of XBRL financial report audit model.Through research,we find it is feasible to construct XBRL financial report audit model under the condition of high efficiency information technology and network technology.This article has significant theoretical and practical meanings.