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Continuous Auditing : Theory and Application - David Y. Chan

Continuous Auditing

Theory and Application

By: David Y. Chan (Editor), Victoria Chiu (Editor), Miklos A. Vasarhelyi (Editor)

eBook | 21 March 2018

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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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