持续审计基本问题研究

Research on Continmous Auditing

近几年来,持续审计在以美国 AICPA 为代表的审记职业界中得到广泛讨论。本文引用 AICPA 和CICA 对持续审计的定义,分析了持续审计的特征,阐述了持续审计产生和发展的动因,界定了持续审计的效用,剖析了其在实践中推进比较缓慢的原因,以期能促使我国审计职业界正确认识和大力推进持续审计。

In the last few years, continuous auditing has become a widespread discussing topic by the US. representatively. This article uses the concept of continuous auditing given by AICPA and CICA, analyzes its characteristics, clarifies its producing and developing reasons, explains its functions and depicts the slowly advancing reasons in practice. The aim of the thesis is to make continuous auditing be understood correctly and developed greatly by our auditing professional.