Continuous auditing : theory and application / edited by David Y. Chan, Victoria Chiu, and Miklos A. Vasarhelyi.
Material type:
TextPublisher: Bingley, U.K. : Emerald Publishing Limited, 2018Description: 1 online resource (viii, 350 pages)Content type: text Media type: computer Carrier type: online resourceISBN: 9781787434134 (e-book)Subject(s): AuditingDDC classification: 657.45 Online resources: eBook-Emerald 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.
Includes index.
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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