What level of restructuring is required if an organization intends to adopt XBRL?

Describe the differences between the traditional approach of auditing and the approach of the continuous auditing process.
December 26, 2020
What are the differences between the US and the European approaches to governance of quality control in auditing?
December 26, 2020

1. It has been stated that IT systems are an essential part of the overall financial reporting process. Discuss the place of IT within the organization and how it contributes to an effective system of internal control over financial reporting.

2. Developments in IT affect financial reporting and auditing. Discuss the effect of these changes on the demand for assurance services.

3  XBRL is a language for the electronic communication of business and financial data. It is

believed that broadly adopting XBRL will benefit investors and other users of corporate financial reporting.

(a) What level of restructuring is required if an organization intends to adopt XBRL?

(b) To what extent does XBRL affect the audit process?

(c) How can XBRL contribute to greater transparency in corporate financial reports?

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