Author(s)

Zhaoyang Wang

Economy& Management School of Wuhan University; Hunan University of Finance and Economy, Wuhan, Changsha China.

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.

XBRL; the Independent Audit; Audit Quality

Z. Wang, "A Research on the Application of XBRL in the Independent Audit," Communications and Network, Vol. 5 No. 3B, 2013, pp. 16-19. doi: 10.4236/cn.2013.53B1004.