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持续审计的技术驱动因素和技术实施条件 被引量:5

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摘要 持续审计为财务报表的使用者提供了及时的或定制的审计报告,增加了实时财务信息的价值。然而,持续审计可能遇到明显的技术障碍,但随着计算机辅助审计工具的开发和使用,技术驱动型的持续审计将最终逐渐取代传统审计。
作者 阚京华
机构地区 南京大学
出处 《生产力研究》 CSSCI 北大核心 2007年第24期136-137,共2页 Productivity Research
基金 教育部研究生教育创新项目--南京大学国际化会计学博士项目(IAPHD)资助 江苏省教育厅高校哲学社会科学基金项目(06SJD790054)
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参考文献8

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二级参考文献8

  • 1Alles MG, Kogan A, Vasarhelyi MA. , 2002, Feasibility and economics of continuous assurance, Auditing: A Journal of Practice and Theory, Volume 21,125-38. 被引量:1
  • 2Daigle,Ronald J., Lampe, James C. , 2005, The level of assurance precision and associated cost demanded when providing continuous online assurance in an environment open to assurance competition, International Journal of Accounting Information Systems, Volume 6, Issue 2,129-156. 被引量:1
  • 3Eric Krell, 2006, Continuous Auditing is Here to Stay, Business Finance, March, 3-5. 被引量:1
  • 4J. Efrim Boritz , Won G. No, 2005, Security in XML-based financial reporting services on the Internet, Journal of Accounting and Public Policy, volume 24,11-35. 被引量:1
  • 5Murthy, Uday S. , Groomer, S. Michael, 2004, A continuous auditing web services model for XML- based accounting systems, International Journal of Accounting Information Systems, Volume 5, Issue 2,139-163. 被引量:1
  • 6Pathak,Jagdish, Chaouch, Ben, Sriram, Ram S. , 2005, Minimizing Cost of Continuous Audit.Counting and time dependent strategies,Journal of Accounting and Public Policy,Volume 24,61-75. 被引量:1
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  • 8Woodroof Jon, Searey DeWayne, 2001, Continuous audit:Model development and implementation within a debt covenant compliance domain, International Journal of Accounting Information Systems, Volume 2, Issue 3,169-191. 被引量:1

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