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Advanced Auditing and Information Systems Lecture #8 2/2 7/31/2014

July 31, 2014 Advanced Auditing and Information Systems: XBRL Assurance and Analytics Professor Brennan and Professor Liu Please visit our website at http://raw.rutgers.edu Time Stamps: Agenda: XBRL 1:14 Introduction to XBRL 1:32 Business Reporting Supply Chain 2:52 What is XBRL? 4:27 What is XBRL? An Engineering Electronic Format for "Business Reporting" 5:04 The Players 33-9002 Mandate 6:30 XBRL.sec.gov 7:22 Supercharging Financial Reporting 7:51 View Filing Data 11:58 Global Mandates 13:28 Key Pieces to the XBRL Puzzle 14:08 Taxonomy 14:28 Example of XBRL 15:13 Taxonomy 16:31 XBRL - Beyond Tagging Business Information 17:51 UGT - Codification References 19:07 Global Agreement Website 21:15 XBR Instance Document 22:24 Specification and Modular Extensions 23:36 Inline XBRL 24:24 XBRL - Well Known 25:15 XBRL - Financial statements? 25:29 Improving Inputs 26:28 Role of XBRL 24:17 Advantage of XBRL 27:36 XBRL's Auditing Implications 28:46 Can We Provide Assurance on XBRL? 30:40 Assurance on XBRL 32:17 Assurance in Progress 33:19 XBRL Circle 33:29 Paper Paradigm Report: e-document 34:24 File Assurance 34:38 Data Assurance 35:00 Disaggregated Assurance 35:38 Real Time Assurance 35:55 Additional Consideration 36:44 Nature of the Report/Subject of Audit 37:54 Nature of the Audit 38:14 Engagement Management 39:17 Risk Management 40:01 Evidence Gathering 40:51 Evaluating the Evidence and Testing 41:21 Concluding and Communicating 41:43 Reporting 41:52 XBRL- Enabler of Financial Analysis 42:01 Benchmarking 43:34 TYOS*: Real Time Dashboard 45:53 UBRL US challenging (2012) 46:32 OXIDE 46:59 EROS 48:01 Summary: Professor Liu begins this portion of the lecture with a review of XBRL. She discusses what XBRL is and how it is used in auditing. She also shows students the XBRL website, where you can learn more about XBRL. She explains the XBRL taxonomy and describe what goes into a taxonomy. Through a series of slides on XRBL, students learn about the usefulness of XBRL. Please subscribe to our Channel to get the latest updates on RU Digital Library. To receive additional updates regarding our library please subscribe to our mailing list using the following link: http://rbx.business.rutgers.edu/subsc...