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Book part
Publication date: 8 March 2018

Introduction

Victoria Chiu, David Y. Chan and Miklos A. Vasarhelyi

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Continuous Auditing
Type: Book
DOI: https://doi.org/10.1108/978-1-78743-413-420181001
ISBN: 978-1-78743-413-4

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Publication date: 8 March 2018

Conclusion

David Y. Chan, Victoria Chiu and Miklos A. Vasarhelyi

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Continuous Auditing
Type: Book
DOI: https://doi.org/10.1108/978-1-78743-413-420181017
ISBN: 978-1-78743-413-4

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Publication date: 8 March 2018

Innovation and Practice of Continuous Auditing1

David Y. Chan and Miklos A. Vasarhelyi

The traditional audit paradigm is outdated in the real time economy. Innovation of the traditional audit process is necessary to support real time assurance. Practitioners…

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Abstract

The traditional audit paradigm is outdated in the real time economy. Innovation of the traditional audit process is necessary to support real time assurance. Practitioners and academics are exploring continuous auditing as a potential successor to the traditional audit paradigm. Using technology and automation, continuous auditing methodology enhances the efficiency and effectiveness of the audit process to support real time assurance. This paper defines how continuous auditing methodology introduces innovation to practice in seven dimensions and proposes a four-stage paradigm to advance future research. In addition, we formulate a set of methodological propositions concerning the future of assurance for practitioners and academic researchers.

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Continuous Auditing
Type: Book
DOI: https://doi.org/10.1108/978-1-78743-413-420181013
ISBN: 978-1-78743-413-4

Keywords

  • Continuous auditing
  • Traditional auditing
  • Innovation
  • Audit methodology
  • Audit process
  • Audit stages
  • Audit practice
  • Analytical procedures
  • Data modeling
  • Data analytics

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Book part
Publication date: 8 March 2018

New Perspective: Data Analytics as a Precursor to Audit Automation

David Y. Chan, Victoria Chiu and Miklos A. Vasarhelyi

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Continuous Auditing
Type: Book
DOI: https://doi.org/10.1108/978-1-78743-413-420181016
ISBN: 978-1-78743-413-4

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Book part
Publication date: 8 March 2018

Prelims

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Continuous Auditing
Type: Book
DOI: https://doi.org/10.1108/978-1-78743-413-420181021
ISBN: 978-1-78743-413-4

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Book part
Publication date: 8 March 2018

About the Editors

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Continuous Auditing
Type: Book
DOI: https://doi.org/10.1108/978-1-78743-413-420181018
ISBN: 978-1-78743-413-4

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Book part
Publication date: 8 March 2018

Appendix: Continuous Auditing Research Directory: 1983–20113

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Continuous Auditing
Type: Book
DOI: https://doi.org/10.1108/978-1-78743-413-420181020
ISBN: 978-1-78743-413-4

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Publication date: 8 March 2018

Continuous Auditing: Building Automated Auditing Capability1

Zabihollah Rezaee, Ahmad Sharbatoghlie, Rick Elam and Peter L. McMickle

The digital economy has significantly altered the way business is conducted and financial information is communicated. A rapidly growing number of organizations are…

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Summary

The digital economy has significantly altered the way business is conducted and financial information is communicated. A rapidly growing number of organizations are conducting business and publishing business and financial reports online and in real-time. Real-time financial reporting is likely to necessitate continuous auditing to provide continuous assurance about the quality and credibility of the information presented. The audit process has, by necessity, evolved from a conventional manual audit to computer-based auditing and is now confronted with creating continuous electronic audits. Rapidly emerging information technology and demands for more timely communication of information to business stakeholders requires auditors to invent new ways to continuously monitor, gather, and analyze audit evidence. Continuous auditing is defined here as “a comprehensive electronic audit process that enables auditors to provide some degree of assurance on continuous information simultaneously with, or shortly after, the disclosure of the information.” This paper is based on a review of related literature, innovative continuous auditing applications, and the experiences of the authors. An approach for building continuous audit capacity is presented and audit data warehouses and data marts are described. Ever improving technology suggests that the real-time exchange of sensitive financial data will place constant pressure on auditors to update audit techniques. Most of the new techniques that will be required will involve creation of new software and audit models. Future research should focus on how continuous auditing could be constantly improved in various auditing domains including assurance, attestation, and audit services.

Details

Continuous Auditing
Type: Book
DOI: https://doi.org/10.1108/978-1-78743-413-420181008
ISBN: 978-1-78743-413-4

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Book part
Publication date: 8 March 2018

Evolution of Auditing: From the Traditional Approach to the Future Audit1

Paul Eric Byrnes, Abdullah Al-Awadhi, Benita Gullvist, Helen Brown-Liburd, Ryan Teeter, J. Donald Warren and Miklos Vasarhelyi

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Continuous Auditing
Type: Book
DOI: https://doi.org/10.1108/978-1-78743-413-420181014
ISBN: 978-1-78743-413-4

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Book part
Publication date: 8 March 2018

Index

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Continuous Auditing
Type: Book
DOI: https://doi.org/10.1108/978-1-78743-413-420181019
ISBN: 978-1-78743-413-4

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