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 CN  Vol.5 No.3 B , August 2013
A Research on the Application of XBRL in the Independent Audit
Zhaoyang Wang
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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.
Keywords: XBRL; the Independent Audit; Audit Quality
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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[5]   G. L. Gray and D. W. Miller, “XBRL: Solving Real-world Problems,” International Journal of Disclosure and Governance, Vol. 6, 2009, pp. 207-223. doi:10.1057/jdg.2009.8

 
 
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