TY  - JOUR
AB  - Technological advances (e.g. e‐commerce and the Internet) have changed business practices and the process of recording and storing business transactions. Extensible Business Reporting Language (XBRL) will soon be built into accounting and reporting software which would allow on‐line real‐time preparation, publication, examination, and extraction of financial information. Thus, outside, independent auditors should use continuous, electronic auditing when most financial information exists only in electronic form under real‐time accounting systems. Continuous auditing and its implications for independent auditors, including internal control considerations and audit procedures, are described and analyzed.
VL  - 16
IS  - 3
SN  - 0268-6902
DO  - 10.1108/02686900110385605
UR  - https://doi.org/10.1108/02686900110385605
AU  - Rezaee Zabihollah
AU  - Elam Rick
AU  - Sharbatoghlie Ahmad
PY  - 2001
Y1  - 2001/01/01
TI  - Continuous auditing: the audit of the future
T2  - Managerial Auditing Journal
PB  - MCB UP Ltd
SP  - 150
EP  - 158
Y2  - 2024/09/19
ER  -