信息技术的变革给会计环境带来了一定的冲击力，随着XBRL技术的研究应用，实现了网络财务报告在高级阶段的发展，在一定程度上提高了财务报告的效率和质量，然而，基于XBRL技术的实时网络财务报告模式给审计工作带来了一定的挑战，这样的挑战不仅是对审计概念的一种冲击力，也是对审计技术及方法变革的迫切需求。文章在探讨XBRL技术概念特征的基础上，讨论了XBRL技术对审计的影响，并展望了基于XBRL技术的未来审计模武。%Information technology revolution has brought a certain impact on the accounting environment, with XBRL technology research and application, achieved to the advanced stages of development in a network of financial reporting, to some extent, also increased the efficiency and quality of financial reporting, however, the financial reporting based on XBRL technology brings certain challenges to audit, the challenge is not only a shock force to the concept of audit, but also to meet the urgent needs of changes in audit techniques and methods. This paper, discusses the impact of XBRL on audit and looks to the future of audit model based on the concept and characteristics of XBRL technology.
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