查核工作之目的係針對受查企業整年之交易活動中有無重大錯誤的地方,以及是否符合既定的法令規範。查核工作底稿則是會計師是否盡專業工作責任之證明,需將查核人員之查核過程與文件彙整於查核工作底稿中,並成為查核報告表示意見之依據。傳統審計方式多依賴人工方式查核,不僅人工查核成本提高,並營造查核人員投機的機會,更由於資訊科技的發展之下,企業所使用的資訊軟體與格式不同,增加查核人員資料重複比對與重複輸入的情形,以致資訊無法自由的分享與有效的應用。 本研究嘗試藉由XBRL 的規範延伸可自動查核的文件格式內容,再訂出可將自動查核結果與過程彙集成查核工作底稿文件內容的規範,建立一自動查核與XML-工作底稿編製的系統雛型架構。以期能簡化查核人員的工作,更能透過XBRL之規範減少資訊重複輸入與整合的錯誤情形。
The purpose of auditing is to focus on the fact that if there is any significant mistake in the business transactions of the enterprise for the certain year and whether the business transactions are conformed to the established laws, decrees and standards or not. In this thesis, we applied XBRL standards to the current auditing work paper. It is to extend the formats and contents of a giving work paper with XBRL standards embedded. The embedded system first collects the auditing results which in turns are processed through the designed automatic auditing system. The processed results are then integrated and uploaded into a standard auditing work paper. The designed system using XBRL standards is not only able to simplify the workload of auditing process, but also to reduce the possibility of making mistakes due to repeatedly entering and integrating the information.