Noi domenii de interes pentru auditul financiar: XBRL, XARL si raportarea financiara n format electronic by ProQuest

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Most of the public companies today publish their financial reports by the means of the Internet, but the lack of a generally accepted, financial reporting-dedicated data format specification forces the typical user of financial information to re-input the data in order to perform a thorough analysis. This study is an attempt to provide a solution for the problem, based on the Extensible Business Reporting Language (XBRL), dedicated to the electronic financial reporting, as well as the Extensible Assurance Reporting Language (XARL), the new support model for the Internet-based financial audit and assurance reporting. The two specification frameworks are analyzed with a critical eye, and a set of improvements is proposed. The improvements are mainly focused on the security and information integrity concerns, and consist in an integration proposal for the established encryption and electronic signature standards.

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									   Noi domenii de interes
  pentru auditul financiar:
        XBRL, XARL
  ºi raportarea financiarã
    în format electronic
                                Dragoº MANGIUC*                                                                   Introducere
                                     Abstract                                                 Activitãþile ºi misiunile de auditare
                                                                                              a situaþiilor financiare au apãrut ca
          New Areas of Interest in the Field of                                               rãspuns la necesitãþile mediului de
                                                                                              afaceri, ale unor organizaþii guver-
         the Financial Audit: XBRL, XARL and                                                  namentale ºi ºtiinþifice, precum ºi
           the Electronic Financial Reporting                                                 ale utilizatorilor individuali pentru
                                                                                              informaþii financiare relevante ºi de
Most of the public companies nowadays publish their financial reports by the means of         încredere, utilizate ca fundament al
the Internet, but the lack of a generally accepted, financial reporting-dedicated data for-   procesului decizional. În prezent,
mat specification forces the typical user of financial information to re-input the data in    majoritatea companiilor cu acþiona-
order to perform a thorough analysis. This paper is an attempt to provide a solution for      riat public îºi prezintã informaþiile
the aforementioned problem, based on the Extensible Business Reporting Language
                                                                                              de naturã financiarã prin Internet,
(XBRL), dedicated to the electronic financial reporting, as well as the Extensible
                                                                                              utilizând în acest sens portaluri Web
Assurance Reporting Language (XARL), the new support model for the Internet-based
financial audit and assurance reporting.                                                      sau alte metode cu acces liber. To-
                                                                                              tuºi, în situaþia în care un utilizator
The two specification frameworks are analyzed with a critical eye, and a set of
                                                                                              de informaþii financiare intenþio-
improvements is proposed. The improvements are mainly focused on the security and
information integrity concerns, and consist in an integration proposal for the estab-         neazã sã realizeze o analizã sau o
lished encryption and electronic signature standards.                                         comparaþie detaliatã, iar demersul
                                                                                              sãu necesitã multiple situaþii finan-
    Key words: Extensible Business Reporting Language, Extensible Assurance                   ciare, diferite ca sursã ºi perioadã,
     Reporting Language, electronic financial reporting, financial audit mission              acesta va fi obligat sã realizeze o
                                                                                              reintroducere manualã a datelor,
                                                                                              deoarece nu le poate obþine de pe
                                                                                              Web într-un format general accep-
                         Cuvinte cheie:
                                                                                              tat ºi destinat raportãrii financiare.
limbajul extensibil de raportare financiarã, limbajul extensibil
 de raportare pentru audit, raportare financiarã în format elec-                              Demersurile în direcþia promovãrii
               tronic, misiune de audit financiar                                             Limbajului extensibil de raportare
                                                                                              financiarã (eXtensible Business Re-

* Lector dr., A.S.E. Bucureºti, e-mail: mangiuc@gmail.com.

3/2009                                                                                                                             3
Cercetãri în audit ºi raportãri financiare


porting Language – XBRL) au ca             stituit identificarea unor noi arii de     nilor, cât ºi al practicienilor auditu-
principal scop rezolvarea acestei          aplicabilitate a tehnologiilor infor-      lui financiar, autorul încearcã obþi-
probleme, precum ºi furnizarea             matice moderne în domeniul audi-           nerea unei validãri suplimentare a
unei metode standardizate de pre-          tului financiar.                           opiniilor sale, confirmarea sau in-
gãtire, publicare ºi transferare a in-                                                firmarea importanþei ºtiinþifice ºi
                                           Fundamentul propunerilor ºi opi-
formaþiilor din domeniul raportãrii                                                   aplicative a acestora fiind bineve-
                                           niilor autorului l-a constituit o de-
financiare. XBRL îºi are origi
								
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