Continuous auditing :
Continuous auditing : theory and application /
edited by David Y. Chan, Victoria Chiu, and Miklos A. Vasarhelyi.
- 1 online resource (viii, 350 pages).
- Rutgers studies in acounting analytics .
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.
9781787434134 (e-book) 9781787434653 (ePUB)
--General.
HF5667 / .C66 2018
657
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.
9781787434134 (e-book) 9781787434653 (ePUB)
--General.
HF5667 / .C66 2018
657