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Continuous Auditing : A Book of Theory and Application / David Y. Chan

By: Contributor(s): Resource type: Ressourcentyp: Buch (Online)Book (Online)Language: English Series: Rutgers studies in accounting analytics | Rutgers studies in acounting analyticsPublisher: Bingley : Emerald Publishing Limited, 2018Edition: First editionDescription: 1 Online-RessourceISBN:
  • 9781787434134
  • 9781787434653
Subject(s): Additional physical formats: 9781787434141 | Erscheint auch als: 9781787434141 Druck-Ausgabe | Erscheint auch als: Continuous auditing. Druck-Ausgabe. First edition. Binglez, UK : Emerald Publishing Limited, 2018. viii, 350 SeitenRVK: RVK: QQ 530 | QQ 537DOI: DOI: 10.1108/9781787434134Online resources: Summary: Continuous Auditing provides academics and practitioners with a compilation of select continuous auditing design science research, and it provides readers with an understanding 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.Summary: Front Cover -- Continuous Auditing: Theory and Application -- Copyright Page -- Contents -- List of Contributors -- Introduction -- References -- Continuous Auditing-A New View -- 1. INTRODUCTION-CONTINUOUS ASSURANCE THE THEORY -- 1.1. Continuous Process Auditing -- Control Structure -- Control Compliance -- Data -- 1.2. Conceptualizing Various Elements of CA -- Continuous Data Audit CDA -- Continuous Control Monitoring (CCM) -- Continuous Risk Monitoring and Assessment (CRMA) -- Continuous Compliance Monitoring -- 1.3. Guidance on Continuous Auditing -- 2. THE ELEMENTS OF CONTINUOUS ASSURANCE REVISITED -- 2.1. Continuous Auditing Versus Continuous Monitoring -- 2.2. The Elements of Continuous Audit -- 3. INFORMATION TECHNOLOGY AND THE AUDITOR -- 3.1. Evolving Database Audit Conceptualization -- 3.2. Incremental Technological Change -- 3.3. The Audit Data Standard -- 4. THE NEW CONTINUOUS AUDIT -- 4.1. Assurance Level -- 4.2. Time Focus -- 4.3. Time Interval -- 4.4. Data Source -- 4.5. Chosen Procedure -- 4.6. Choice of Assertion -- 4.7. Analytic Method -- 4.8. Assurance Entity -- 5. QUESTIONS REGARDING SOME AUDITING CONCEPTS IN THE MODERN ENVIRONMENT -- 5.1. Stochastic Opinion Rendering in a World of Statistics -- 5.2. New Audit Products -- 5.3. Management, Control, Assurance, and Other Meta-Processes Confusion of Concepts -- 5.4. Independence -- 5.5. Migration of Functions to Automation -- 5.6. The Audit Ecosystem -- 6. CONCLUSIONS -- 6.1. The New CA -- References -- The Development and Intellectual Structure of Continuous Auditing Research -- 1. Introduction -- 2. Overview of continuous auditing research -- 2.1. The emergence of continuous auditing: electronic data processing and audit automation -- 2.2. Demanding and promoting real-time reporting and assurance -- 2.3. Continuous controls monitoring.PPN: PPN: 1043472703Package identifier: Produktsigel: ZDB-1-EPB | ZDB-55-BME | ZDB-1-BMEN
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