持续审计:审计方法的创新

Continuous Auditing: Auditing Methodology Innovation

持续审计是信息时代审计方法的创新,持续审计与传统审计的根本差异体现在审计时间上,同时持续审计也体现了对传统审计理论的促进和发展。鉴于此,文章通过对持续审计与传统审计的比较分析,归纳持续审计的特征,为持续审计在国内的研究和应用提供借鉴。

Continuous auditing is an auditing methodology innovation in information era. The basic difference between continuous auditing and traditional auditing is audit timing. And continuous auditing promotes the development of traditional auditing theory. This paper compares and analyzes continuous auditing and traditional auditing, induces continuous auditing＇s characteristics, thus provides a reference to the study and application of continuous auditing in China.