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بررسی نقش زبان گزارشگری مالی توسعه پذیر (XBRL) در حسابرسی مستمر | ||
| حسابداری و منافع اجتماعی | ||
| مقاله 6، دوره 9، شماره 3 - شماره پیاپی 34، مهر 1398، صفحه 131-155 اصل مقاله (1.69 M) | ||
| نوع مقاله: مقاله پژوهشی | ||
| شناسه دیجیتال (DOI): 10.22051/ijar.2019.23906.1472 | ||
| نویسندگان | ||
| جمال محمدی* 1؛ علی خوزین2 | ||
| 1دکترای حسابداری، حسابرس دیوان محاسبات کشور، ایران | ||
| 2گروه حسابداری، واحد علی آبادکتول، دانشگاه آزاد اسلامی، علی آباد کتول، ایران | ||
| چکیده | ||
| استفاده از زبان گزارشگری مالی توسعه پذیر، نه تنها بر ویژگی های کیفی اطلاعات حسابداری تأثیر می گذارد، بلکه بر هزینه، زمان وکیفت حسابرسی نیز می تواند تأثیرگذار باشد. هدف این پژوهش بررسی نقش زبان گزارشگری مالی توسعه پذیر (XBRL) در حسابرسی مستمر است. این پژوهش از لحاظ هدف، کاربردی و از نظر روش پژوهش تحلیلی-پیمایشی است. جامعه آماری این پژوهش، حسابرسان مستقل و عضو جامعه حسابداران رسمی ایران است که به‌منظور کسب دیدگاه‌های آنان، پرسشنامه ای شامل پنج فرضیه و 25 سئوال طراحی گردید و بصورت تصادفی میان 120 نفر از اعضای جامعه، در سال 1396 توزیع گردید و در نهایت 104 پرسشنامه توسط اعضای نمونه تکمیل و جمع‌آوری گردید. داده ها با استفاده از روش‌های آماری مورد تجزیه و تحلیل قرارگرفت. نتایج پژوهش، فرضیه های پژوهش را تأیید و نشان داد که در محیط XBRL، زمان و هزینه حسابرسی مستمر، کاهش و دقت و کیفیت حسابرسی مستمر، افزایش مییابد. همچنین استفاده از زبان گزارشگری مالی توسعه پذیر در حسابرسی مستمر، موجب تسهیل استخراج و تحلیل داده ها و تسریع فرآیندهای اجرای حسابرسی مستمر، می گردد. | ||
| کلیدواژه‌ها | ||
| زبان گزارشگری مالی توسعه پذیر (XBRL)؛ حسابرسی مستمر؛ زمان حسابرسی؛ هزینه حسابرسی؛ فرآیند حسابرسی؛ دقت وکیفیت حسابرسی | ||
| عنوان مقاله [English] | ||
| Studying The Role of Extensible Business Reporting Language (XBRL) in Continuous Auditing | ||
| نویسندگان [English] | ||
| jamal mohammadi1؛ ali khozain2 | ||
| 1PhD of Accounting, Auditor of the State Accounting Court, Iran | ||
| 2PhD of Accounting, Islamic Azad University, Aliabad Katul Branch, Aliabad Katul, Iran | ||
| چکیده [English] | ||
| Using extensible business reporting language (XBRL) not only affects the qualitative characteristics of accounting information, but it can also have an impact on the time, cost and quality of auditing. The present study has aimed to examine the role of extensible business reporting language in continuous auditing. This research is an applied research in terms of the purpose of the study and it is an analytical survey in terms of research method. The statistical population of this study is composed of independent auditors and members of Iran’s official Accountants community. In order to collect the necessary information and the views of the members of the research population, a questionnaire containing five hypotheses and 25 questions were designed and were randomly distributed among 120 of the population members in 2016. Ultimately, the questionnaires that were filled out by the research samples were collected by the researchers. The data obtained from the questionnaires were analyzed using different statistical methods (binominal test, t-test, one-sample Wilcoxon test and Kolmogorov-Smirnov test). The research results confirmed the research hypotheses and indicated that in the environment of extensible business reporting language, the time and cost of continuous auditing will be decreased and accuracy and quality of continuous auditing will be improved. In addition, using extensible business reporting language in continuous auditing will facilitate the extraction and analysis of data and accelerates the processes of executing continuous auditing. | ||
| کلیدواژه‌ها [English] | ||
| Auditing Accuracy and Quality, Auditing Expenses, Auditing Process, Auditing Time, Continuous Auditing, Extensible Business Reporting Language (XBRL) | ||
| مراجع | ||
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