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数字签名的审计报告
2014-12-04 来源:中国会计视野作者:Dave Nitchman 编辑:无忧草 浏览量:

A recently pleted pilot program nducted by the herlands Institute of Chartered Acuntants tested the mechanism designed to supply annual acunts in XBRL,together with (wherever needed)an acpanying digitally signed auditor’s report to ‘Digipoort’,the centralised supply channel used to process data for the Dutch ernment.

The use of digital certificates to authenticate,with electronic signatures from both pany and the auditor,safeguards the integrity of the annual acunts,with any unauthorised changes to the acunts causing the auditor’s signature to automatically expire.The framework also provides an innovative solution to the question of auditing financial statements prepared in XBRL in the herlands.We’ll provide a more in depth analysis in the ing weeks.

Learn more (in Dutch,but Chrome performs a passable translation).

 中文新闻:数字签名的审计报告

 
 
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