Continuous Auditing: Theory and Application
Continuous Auditing: Theory and Application (Rutgers Studies in Accounting Analytics) by David Y. Chan, Victoria Chiu, et al.
English | 2018 | ISBN: 1787434141 | 360 pages | PDF | 3,4 MB
English | 2018 | ISBN: 1787434141 | 360 pages | PDF | 3,4 MB
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.
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