Continuous auditing : theory and application

• Other Authors: Chan, David, 1960- (Editor), Chiu, Victoria (Editor), Vasarhelyi, Miklos A. (Editor)
• Format: Electronic eBook
• Language: English
• Published: Bingley, U.K. : Emerald Publishing Limited, 2018.
• Series: Rutgers studies in acounting analytics
• Subjects: Auditing.; Business & Economics > General.; Economics, finance, business & management.; elektronické knihy; electronic books
• ISBN: 9781787434134; 9781787434653
• DOI: 10.1108/9781787434134
• Physical Description: 1 online resource (viii, 350 pages).
• Item Description: Includes index.
• Access: Plný text je dostupný pouze z IP adres počítačů Univerzity Tomáše Bati ve Zlíně nebo vzdáleným přístupem pro zaměstnance a studenty

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.