Continuous auditing: theory and application

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...

Ausführliche Beschreibung

Gespeichert in:
Bibliographische Detailangaben
Weitere beteiligte Personen: Chan, David 1960-, Chiu, Victoria, Vasarhelyi, Miklos A.
Format: E-Book
Sprache:Englisch
Veröffentlicht: Bingley, U.K. Emerald Publishing Limited 2018
Schriftenreihe:Rutgers studies in acounting analytics
Links:https://doi.org/10.1108/9781787434134
Zusammenfassung: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.
Beschreibung:Includes index.
Umfang:1 Online-Ressource (viii, 350 Seiten)
ISBN:9781787434653 (ePUB)
9781787434134 (e-book)