1. Continuous Auditing : Theory and Application
- Author
-
David Y. Chan, Victoria Chiu, Miklos A. Vasarhelyi, David Y. Chan, Victoria Chiu, and Miklos A. Vasarhelyi
- Subjects
- Auditing
- Abstract
Continuous auditing is a novel emerging technology in academia and practice. The concept of continuous auditing was conceived over two decades ago in academia and we are now at a junction where the auditing profession recognizes the implement-ability and value of a continuous audit. The book's purpose is twofold. First, the book aims to provide academics and practitioners with a compilation of select continuous auditing design science research that can be used as a springboard to future research and development. Second, the book aims to provide readers with an understand of the underlying theoretical concepts of a continuous audit, ideas on how continuous audit can be applied in practice, and what has and has not worked in research.
- Published
- 2018