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基于IT的持续审计研究 被引量：6

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摘要 电子商务、网络财务、实时会计系统(RAT)和在线网络财务报告要求对企业的经济活动和财务数据进行持续和实时的审计,基于信息技术的持续审计应运而生。本文阐述了持续审计的演进与发展,探讨了持续审计的性质和特性,阐述了持续审计的技术途径,并对持续审计在我国的应用提出了一些建议。
作者 阚京华
机构地区 南京财经大学会计学院
出处 《科技管理研究》 CSSCI 北大核心 2008年第2期222-225,共4页 Science and Technology Management Research
基金 教育部研究生教育创新项目 南京大学国际化会计学博士生项目(IAPHD)资助 江苏省教育厅高校哲学社会科学基金项目(06SJD790054)的阶段性研究成果
关键词 信息技术 持续审计 嵌入式审计模块 持续处理审计系统
分类号 F239.6 [经济管理—会计学]
  • 相关文献

参考文献11

  • 1ELLIOTT R K. The Third Wave Breaks on the Shores of Accounting [J]. Accounting Horizons, 1992, 6 (2).
  • 2ALEXANDER KOGAN, EPHRAIM F SUDIT, MIKLOS A VASARHELYI. Continuous Online Auditing: A Program of Research [ J]. Journal of Information Systems, Fall, 1999:87 - 103.
  • 3张娟,廖洪.基于IT技术的连续审计(CA):综述与展望[J].审计研究,2006(5):79-84. 被引量：33
  • 4AICPA/CICA. Continuous Auditing, Research Report [ R]. The Canadian Institute of Chartered Accountants, Toronto, Ontario, 1999 [ EB/OL].
  • 5MIKLOS A VASARHELY. Concepts in Continuous Assurance, 2002 [ EB/OL ]. http: //raw. rutgers. edu/confinuousauditing/index. html
  • 6ERIC E COHEN. CPA PricewaterhouseCoopers LLP. XBRL and Continuous Auditing/Assurance, The Third Continuous Reporting and Auditing Conference, June 2001, Newark, New Jersey, USA [ EB/ OL].
  • 7HARVEY S KOCH. Online Computer Auditing through Continuous and Intermittent Simulation [ J]. MIS Quarterly, Mar, 1981, 5 (1): 29-41.
  • 8S. MICHEAL GROOMER, UDAY S. MURTHY. Continuous Auditing of Database Applications: An Embedded Audit Module Approach [ J ]. Journal of Information System, Spring 1989 : 53 - 69.
  • 9ZABIHOLLAH REZAEE, AHMAD SHARBATOGHLIE, RICK ELAM, PETER L MCMICKLE. Continuous auditing: Building Automated Auditing Capability [J]. Auditing, Mar 2002:147 - 163.
  • 10UDAY S MURTHY, S. MICHAEL GROOMER. A Continuous Auditing Web Services (CAWS) Model for XML Based Accounting Systems, University of Waterloo Symposium on Information Systems Assurance October 31 - November 1, 2003, [ EB/OL]. http: //accounting.uwaterloo.ca/uwcisa/symposium_ 2003/papers

二级参考文献8

  • 1Alles MG, Kogan A, Vasarhelyi MA. , 2002, Feasibility and economics of continuous assurance, Auditing: A Journal of Practice and Theory, Volume 21,125-38.
  • 2Daigle,Ronald J., Lampe, James C. , 2005, The level of assurance precision and associated cost demanded when providing continuous online assurance in an environment open to assurance competition, International Journal of Accounting Information Systems, Volume 6, Issue 2,129-156.
  • 3Eric Krell, 2006, Continuous Auditing is Here to Stay, Business Finance, March, 3-5.
  • 4J. Efrim Boritz , Won G. No, 2005, Security in XML-based financial reporting services on the Internet, Journal of Accounting and Public Policy, volume 24,11-35.
  • 5Murthy, Uday S. , Groomer, S. Michael, 2004, A continuous auditing web services model for XML- based accounting systems, International Journal of Accounting Information Systems, Volume 5, Issue 2,139-163.
  • 6Pathak,Jagdish, Chaouch, Ben, Sriram, Ram S. , 2005, Minimizing Cost of Continuous Audit.Counting and time dependent strategies,Journal of Accounting and Public Policy,Volume 24,61-75.
  • 7Vasarhelyi MA, Alles MG, Kogan A. , 2004, Principles of analytic monitoring for continuous assurance. Journal of Emerging Technologies in Accounting, Volume 1,1-21.
  • 8Woodroof Jon, Searey DeWayne, 2001, Continuous audit:Model development and implementation within a debt covenant compliance domain, International Journal of Accounting Information Systems, Volume 2, Issue 3,169-191.

共引文献32

同被引文献16

引证文献6

二级引证文献13

科技管理研究
2008年 第2期

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