CN  Vol.5 No.3 B , August 2013
A Research on the Application of XBRL in the Independent Audit
Author(s) Zhaoyang Wang
ABSTRACT
XBRL (extensibility commercial language) network financial report is gradually extending in our country, which will have a far-reaching impact on independent audit. The research on the application of XBRL’s principle, operation process and the improvement of the audit process in the audit work is helpful for bringing some developing measures for independent audit based on XBRL.

Cite this paper
Z. Wang, "A Research on the Application of XBRL in the Independent Audit," Communications and Network, Vol. 5 No. 3, 2013, pp. 16-19. doi: 10.4236/cn.2013.53B1004.
References
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[3]   Z. M. Lv, “The Reengineering of Audit Process Based on XBRL,” Financial and Economic Questions Research, Vol. 3, 2011, pp. 125-128.

[4]   J. H. Yu, X. X. He, G. Chen and Q. C. Cao, “The Design and Implementation of Financial Information Audit System in XBRL,” Computer and Modernization, Vol. 12, 2011, pp. 82-85.

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