论连续审计的概念框架

为了满足会计信息及时性和相关性的要求,连续审计应运而生。其目的就是为了尽可能缩短审计周期,提高审计的时效性。连续审计通常可采用连续监控法和镜像系统法,前者比较适合于内部审计,后者可用于外部审计。连续审计具有各种相互连接的网络服务器、连续审计环境、相关方的连续审计协议、可靠的系统、安全的系统和长青报告七大组成要素,它们共同组成了连续审计的概念模型。

Study the Concept Framework of Continuous Audit

In order to meet the timeliness and relevance of accounting information,the continuous audit emerged.The goal of continuous auditing is to reduce the time lag of traditional audit,improve the timeliness of Audit.We can use continuous monitoring approach and mirror system approach to accomplish continuous audit,the former is suitable for the internal audit,The latter can be used for external audit.Continuous audits concept model include various interconnected network servers,continuous audit environment,continuous audit agreement,reliable systems,security systems and Evergreen report.