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has been cited by the following article:
TITLE: A Research on the Application of XBRL in the Independent Audit
AUTHORS: Zhaoyang Wang
KEYWORDS: XBRL; the Independent Audit; Audit Quality
JOURNAL NAME: Communications and Network, Vol.5 No.3B, October 16, 2013
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.