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