TY - BOOK AU - Chan,David AU - Chiu,Victoria AU - Vasarhelyi,Miklos A. TI - Continuous auditing: theory and application T2 - Rutgers studies in acounting analytics SN - 9781787434134 (e-book) AV - HF5667 .C66 2018 PY - 2018/// CY - Bingley, U.K. PB - Emerald Publishing Limited KW - Auditing KW - Business & Economics KW - General KW - bisacsh KW - Economics, finance, business & management KW - bicssc N1 - Includes index N2 - 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 UR - https://www.emerald.com/insight/publication/doi/10.1108/9781787434134 ER -