XBRL financial report audit model and realization mechanism

General taxonomy of China accounting standards not only provides a unified standard for XBRL financial reporting, but also standard and theoretical research chance to audit XBRL financial report in the future. When auditing object and auditing object information are unified to information in XBRL format, it is the key to define specific managers´ assertions and construct audit model of XBRL financial report based on the assertions. We think that establishing audit information taxonomy is the guarantee mechanism to apply audit model of XBRL financial report in high efficiency and low risk. It is more feasible and easy to organize and construct auditing information taxonomy with “audit working paper” familiar to auditors.