摘要
实时财务报告的审计要求和日益复杂商业模式对内部连续监控的需要,使得连续审计愈来愈被人们所重视,可以预见连续审计将会成为信息时代重要审计形式,并对审计理论和方法拓展做出贡献。本文将对连续审计的概念、与传统审计区别、技术途径和实现模型进行较系统的论述。
Real time accounting report and the developments of the IT technology require continuous Auditing. Continuous auditing becomes important and the ago of popularizing continuous auditing is coming. Therefore, the paper emphasizes to study on conception, difference from traditional auditing, technology channels and executive model of continuous aditing.
出处
《审计研究》
CSSCI
北大核心
2007年第3期72-76,共5页
Auditing Research
基金
本文为国家自然科学基金项目
江苏省教育厅软科学项目资助
关键词
连续审计
概念特征
技术途径
实现模型
continuous auditing, conception, technology channels ,executive model
