The impact of the XBRL environment on auditing
Download as PDF
DOI: 10.23977/isaem.2018.032
Author(s)
Yuanqing Mao, Liucheng Zhang
Corresponding Author
Liucheng Zhang
ABSTRACT
XBRL comes into being with the continuous development of information technology. Its application not only brought a series of positive influence to the audit works, but also made the audit works face the challenge in many aspects. This paper analyzes the effect of XBRL technology on audit and its deficiencies, and proposes corresponding countermeasures to solve problems, so as to hope that XBRL technology can more effectively reduce audit risks and improve audit service quality.
KEYWORDS
XBRL, audit, impact
Home