Study the Concept Framework of Continuous Audit
Jie Yang · Journal of Nanjing University of Finance and Economics · 2007
In order to meet the timeliness and relevance of accounting information,the continuous audit emerged.The goal of continuous auditing is to reduce the time lag of traditional audit,improve the timeliness of Audit.We can use continuous monitoring approach and mirror system approach to accomplish continuous audit,the former is suitable for the internal audit,The latter can be used for external audit.Continuous audits concept model include various interconnected network servers,continuous audit environment,continuous audit agreement,reliable systems,security systems and Evergreen report.