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Book cover for Continuous Auditing, a book by David Y. Chan, Victoria Chiu, Miklos A. Vasarhelyi Book cover for Continuous Auditing, a book by David Y. Chan, Victoria Chiu, Miklos A. Vasarhelyi

Continuous Auditing

Theory and Application
2020 ᛫


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  • Page count

    360 pages

  • Category

    Accounting & finance

  • Publisher

    Emerald Publishing Limited

  • Ebook file size

    9.9 MB

Summary


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.