دانلود رایگان مقاله توسعه و ساختار فکری پژوهش حسابرسی استمراری

Abstract

The advances and continuous development of technology have been identified as significant influences on the accounting profession (AICPA, 1998). In the last twenty years, both academia and the accounting profession have been giving much attention to the demand and opportunity for audits to be performed automatically, continuously and in nearly real time. This paper presents a comprehensive review of continuous auditing research by providing an overview of the emergence and growth of the continuous auditing literature and classifying the extant continuous auditing research on the basis of four research characteristics indicated by a newly developed research taxonomy.

5. Conclusion and implications

Advances in technology are significant forces affecting the accounting profession (AICPA, 1998). Traditional auditing has been affected by the evolution of management information systems (MIS), thus creating a new set of audit issues. The need for stakeholders to obtain more timely information as well as assurances pertaining to the integrity of that information has expanded. The opportunities and potential to apply information technology in the audit field have been continuously growing with technology advancement. Continuous auditing fundamentals, theories, and implementations have been established and explored in practice for over two decades. Acknowledging the importance of this research stream, this study reviews extant prior literature concerning continuous auditing, and reveals the development of its research characteristics using a newly developed four dimension taxonomy.