|
XBRL assurance is the auditor's opinion on whether a financial statement or other business report published in XBRL, is relevant, accurate, complete, and fairly presented. An XBRL report is an electronic file and called instance in XBRL terminology. IFAC and other accounting organizations are discussing the topic to decide on a common approach and XBRL auditing standards. The auditor may give assurance to an XBRL financial statement, an XBRL business report and XBRL real-time reporting (often referred to as continuous reporting). The short term focus is on XBRL financial statements and regulatory reports, while the future focus is expected to be more on real-time reporting. == Digital reporting process == An XBRL report is part of a digital reporting supply chain. The auditor should not focus only on the reliability of the report itself. It is better to focus on the whole supply chain including the communication over a network of the report. The auditor needs to check if the report that has been sent (and received) is complete and in time. In assessing the XBRL reporting process the auditor can use a reference model in which the layering of the whole digital reporting supply chain is reflected. The auditor performs an audit on every layer of the digital reporting supply chain, with assistance of experts and use of software tools on specific areas. A known example of a reference model is the OSI model. The use of a more comprehensive and detailed reference model by the auditor seems logical. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「XBRL assurance」の詳細全文を読む スポンサード リンク
|