摘要随着互联网信息技术的发展,XBRL(Extensible Business Reporting Language,可扩展商业报告语言)环境下连续审计模式代表着我国审计模式发展的新方向。本文介绍了XBRL连续审计的概念框架,指出连续审计的技术要素,构建基于XBRL环境下连续审计模式,对连续审计在我国的应用推广提出建议,有效地推动审计模式的创新发展。
3Alles MG, Kogan A, Vasarhelyi MA. , 2002, Feasibility and economics of continuous assurance, Auditing: A Journal of Practice and Theory, Volume 21,125-38. 被引量：1
4Daigle,Ronald J., Lampe, James C. , 2005, The level of assurance precision and associated cost demanded when providing continuous online assurance in an environment open to assurance competition, International Journal of Accounting Information Systems, Volume 6, Issue 2,129-156. 被引量：1
5Eric Krell, 2006, Continuous Auditing is Here to Stay, Business Finance, March, 3-5. 被引量：1
6J. Efrim Boritz , Won G. No, 2005, Security in XML-based financial reporting services on the Internet, Journal of Accounting and Public Policy, volume 24,11-35. 被引量：1
7Murthy, Uday S. , Groomer, S. Michael, 2004, A continuous auditing web services model for XML- based accounting systems, International Journal of Accounting Information Systems, Volume 5, Issue 2,139-163. 被引量：1
8Pathak,Jagdish, Chaouch, Ben, Sriram, Ram S. , 2005, Minimizing Cost of Continuous Audit.Counting and time dependent strategies,Journal of Accounting and Public Policy,Volume 24,61-75. 被引量：1
9Vasarhelyi MA, Alles MG, Kogan A. , 2004, Principles of analytic monitoring for continuous assurance. Journal of Emerging Technologies in Accounting, Volume 1,1-21. 被引量：1
10Woodroof Jon, Searey DeWayne, 2001, Continuous audit:Model development and implementation within a debt covenant compliance domain, International Journal of Accounting Information Systems, Volume 2, Issue 3,169-191. 被引量：1
