期刊文献+

引入大数据实现持续审计的路径与方法探析

下载PDF
导出
摘要 本文首先介绍持续审计,对持续审计技术的实施现状及存在的技术问题进行分析,论述了持续审计引入大数据技术的必要性,对物联网、云计算、数据挖掘等数据技术引入审计,实现持续审计的路径和方法进行系统分析,以期为构建基于大数据的财务报表持续审计模型提供理论依据。
作者 贾子扬
出处 《时代金融》 2016年第2期158-159,共2页 Times Finance
  • 相关文献

参考文献3

二级参考文献26

  • 1Carlin Dowling, Stewart Leech. 2007. Audit Support Systems and Decision Aids: Current practice and opportunities for future research. International Journal of Accounting Information System 8:92-116.
  • 2Charles Ling-Yu Chou, Timon Du, Vincent S. Lai. 2007. Continuous Auditing With a Multi-agent System. Decision Support Systems 42:2274-2292.
  • 3Gun Ho Lee.2008. Rule-based and Case-based Reasoning approach for internal audit of bank. Knowledge-based System 21:140-147.
  • 4Huanzhuo Ye, Shuai Chen and Fang Gao. 2008. On Application of SOA to Continuous Auditing. WSEAS TRANSACTIONS on COMPUTERS 5 (7) : 532-541.
  • 5James E. Hunton and Jacob M. Rose. 2010. 21^st Century Auditing: Advancing Decision Support Systems to Achieve Continuous Auditing. Accounting Horizons 24 (2) : 197-312.
  • 6John Ott, Andrew MacLeod, Kevin Mar Fan. 2008. Computer-assisted Audit Techniques: Value of Data Mining for Corporate Auditors. Information System Control Journal 3:1-4.
  • 7Jon Woodroof , DeWayne Searcy. 2001.Continuous Audit: Model development and implementation within a debt covenant compliance domain. Intemational Journal of Accounting Information Systems 2:169-91.
  • 8Jone R.Kuhn,Jr., Steve G. Stutton. 2010. Continuous Auditing in ERP System Environment: the Current State and the Future Directions. Journal of Information System 24 ( 1 ) :91-112.
  • 9Michael G. Alles, Alexander Kogan, Miklos A. Vasarhelyi.2009. Principles and Problems of Audit Automation as a Precursor to Continuous Auditing. http://accounting.uwaterloo.caJuwcisa/symposiums/documents/Kogan.pdf.
  • 10Michael G Alles, Femando Tostes, Miklos A. Vasarhelyi. 2006. Continuous Auditing: The USA Experience and Considerations for its Implementation in Brazil. Journal of Information Systems and Technology Management 3 (2) :211-224.

共引文献307

相关作者

内容加载中请稍等...

相关机构

内容加载中请稍等...

相关主题

内容加载中请稍等...

浏览历史

内容加载中请稍等...
;
使用帮助 返回顶部