Continuous Auditing

Theory and Application

• Author(s): David Y. Chan, Victoria Chiu, Miklos A. Vasarhelyi,
• Publisher: Emerald Group Publishing
• Pages: 360
• ISBN_10: 1787434133
  ISBN_13: 9781787434134
  
• Language: en
• Categories: Business & Economics / General , Business & Economics / Accounting / General , Business & Economics / Auditing ,

Description:... 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.