持续审计的发展历程与研究展望

Review and Prospect of Continuous Audit

持续审计是一种利用信息技术开展持续监督的新型审计方法,对于提高审计效率、改进审计质量发挥了重要作用。国外对于持续审计的研究由来已久,而国内相关研究仍处于起步阶段。文章梳理了国内外关于持续审计的研究成果,重点总结了持续审计的发展脉络、框架与技术等内容。从理论与实践、研究领域与研究方法、法律建设等角度,提出持续审计的未来研究方向,认为应扩展持续审计基础理论研究范围,从外部审计与内部审计、审计全覆盖、审计实证研究、审计法规、审计应用等不同方面开展深入研究。

Continuous audit is an important audit method, which uses the information technology to carry out continuous and real-time audit supervision and helps improve the efficiency and qualification.However, it is not mature in the domestic research, which is not helpful to the development of continuous audit.The paper has reviewed the related literature on the continuous audit, especially the framework and the technology.Furthermore, the paper gives us the future research direction from the prospect of theories, practice, methods and legal construction.