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本研究的目的在于收集关于会计和审计人员的XBRL知识水平和他们对于提供保证重要性以及保证需求等级认识的信息。在2009年12月到2010年2月之间,有一个网上的问卷被用来收集各级别注册会计师的经验数据。这项调查可以收集参与者对于XBRL的知识和认识水平信息,以及他们对XBRL财务信息保证的重要性、相关性和需求性的认识。结果表明,会计师和审计师们相信XBRL财务报告保证是重要的,它可以提高XBRL标记财务报告的准确性和可靠性。参与者还被要求排列出XBRL财务报告保证标准的重要程度,比如对其准确性、完整性、真实性、采用适当分类方法、进行适当并且有效的扩展以及格式的有效性和良好性的保证。结果表明,参与者认为准确性和完整性保证是最重要的,而格式的有效性和良好性保证是最不重要的。本研究的结果对审计行业有重要的意义,XBRL的实施可能不仅会增加审计人员的任务,比如审计客户XBRL标记程序,而且也可能影响审计服务的成本和时间。
The purpose of this study is to gather information about the level of knowledge of XBRL for accountants and auditors and their understanding of the importance of assurances and the level of assurance required. Between December 2009 and February 2010, an online questionnaire was used to collect empirical data from CPAs at all levels. The survey collects participants’ knowledge and awareness of XBRL and their understanding of the importance, relevance, and desirability of XBRL financial information assurance. The results show that accountants and auditors believe that XBRL Financial Reporting Assurance is important to improve the accuracy and reliability of XBRL-labeled financial reports. Participants were also asked to rank the importance of the XBRL Financial Reporting Assurance Standards such as their accuracy, completeness, authenticity, appropriate classification, proper and effective extension, and the validity and goodness of the format. The results show that participants consider the accuracy and completeness guarantees as the most important, while the validity of the format and the assurance of goodness are the least important. The results of this study have important implications for the audit industry and the implementation of XBRL may not only increase the auditor’s role, such as auditing the client’s XBRL labeling program, but may also affect the cost and timing of audit services.