XBRL How It Implies The Audit Process
Journal: International Journal of Scientific & Technology Research (Vol.5, No. 4)Publication Date: 2016-04-15
Authors : Sepky Mardian;
Page : 250-252
Keywords : XBRL; financial reporting; audit process; real-time; interactive data.;
Abstract
This article aimed to know what is XBRL how it works and it implies to audit process. XBRL as a new tool was expected to produce a timelines reliable and credible financial reporting. With its real-time and interactive data XBRL will help the investor and other stakeholder in receiving storing analyzing the information quickly. While in audit profession XBRL will speed up the audit process save the audit cost and increase the revenue. However in fact XBRL will make it happen if it was implemented and integrated to an information system owned by datainformation provider.
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