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持续审计:梦想与现实 被引量：8

Continuous Audit: Dream and Reality
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摘要 本文在对有关持续审计的主要研究和实践回顾的基础上,探讨了实施外部持续审计的基本框架及其主要优势和可能面临的问题。 This paper discusses the basic framework of the implementation of external continuous audit and its advantages, obstacles on the basis of a review of researches and practice in this field.
作者 林琳
机构地区 福州大学管理学院
出处 《审计与经济研究》 北大核心 2005年第3期40-43,共4页 Journal of Audit & Economics
基金 国家自然科学基金项目(70372024)
关键词 持续审计 智能代理 审计报告 审计模块 工作步骤 技术障碍 continuous audit intelligent agent audit report
分类号 F239.1 [经济管理—会计学]
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参考文献10

  • 1CICA/AICPA. Continuous Auditing, Research Report[R]. The Canadian Institute of Chartered Accountants,Toronto,Ontario,1999.
  • 2Alexander Kogan, Ephraim F.Sudit,Miklos A.Vasarhelyi.Continuous Online Auditing: An Evolution[EB/OL]. Journal of Information Systems.http://raw.rutgers.edu/continuousauditing/ON-AUD15f-1.doc.
  • 3Jon Woodroof, DeWayne Searcy. Continuous Audit Implications of Internet Technology: Triggering Agents Over the Web in the Domain of Debt Covenant Comliance[C]. Proceedings of the 34th Hawaii International Conference on System Sciences, 2001.
  • 4Miklos A. Vasarhelyi. Concepts in Continuous Assurance[EB/OL].http ://www.nysscpa.org/cpajournal/2003/0503/dept/d054603.htm,2003.
  • 5Michael Alles, Alexander Kogan, Miklos Vasarhelyi. Continuous Reporting and Auditing: Opportunities and challenges[J]. Wall Street Lawyer, 2004, (6).
  • 6Michael Alles, Alexander Kogan, Miklos Vasarhelyi. Real Time Reporting and Assurance: Has Its Time Come[EB/OL]. http://raw.rutgers.edu/continuousauditing/Real_Time_Reporting_-_ICFAI1.doc.
  • 7Michael G. Alles, Alexander Kogan, Miklos A. Vasarhelyi. Restoring auditor credibility: tertiary monitoring and logging of continuous assurance systems[J].International Journal of Accounting Information Systems,2004,(5).
  • 8Robert L. Onions Information Systems Security Research Group.Towards a paradigm for Continuous Auditing[Z]. University of Salford, United Kingdom, 2003,(1).
  • 9Sean chen. Continuous Auditing: Risks, Challenges and Opportunities[J].The International Journal of Applied Management and Technology,2003,(1).
  • 10Uday S. Murthy, S. Michael Groomer. Acontinuous auditing web services model for XML-based accounting systems[J]. International Journal of Accounting Information Systems,2004,(5).

同被引文献62

引证文献8

二级引证文献21

审计与经济研究
2005年 第3期

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