基于XBRL审计对策的探讨

摘要

XBRL (eXtensible Business Reporting Language) is an enterprise electronically information language, which is based on XML technology developed by W3C. XBRL satisfied actual needs of corporate reporting technical extension. PRC Ministry of Finance has issued the relevant standards of XBRL, but how to audit the disclosed XBRL instance document is an issue. Based on the theory of traditional audit and the process of XBRL instance document preparation, the paper analyzes the assertions of XBRL instance document's audit and proposes the specific audit procedures.%XBRL（可扩展商业报告语言）是一种企业信息的电子化沟通语言，它是以W3C制订的XML技术标准为基础，参照企业报告的实际需要所做的技术性延伸。我国财政部已出台相关标准进行推广，但是如何对企业披露的XBRL实例文档进行审计却是亟待解决的问题。本文在传统审计理论的基础上，从我国XBRL实例文档编制特点出发，分析了适用于XBRL实例文档的审计认定框架，提出了不同认定下的具体审计流程，为审计人员鉴证XBRL实例文档的公允性提供参考。