文章基本信息

标题：An Investigation into the Application of Continuous Online Auditing in the U.K
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作者：Kamil Omoteso ; Ashok Patel ; Peter Scott 等
期刊名称：International Journal of Digital Accounting Research
印刷版ISSN：1577-8517
出版年度：2008
卷号：8
页码：23-44
出版社：University of Huelva, Rutgers University
摘要：As online technology continues to have a significant influence on business activities and due to the vital role auditing plays in the financial reporting systems, auditors are gradually adopting online technology in carrying out their tasks. While a number of studies have focused on the phenomenon, none of the few that have emanated from the UK is empirical in nature. This paper reports on an empirical investigation into the possible benefits and drawbacks of Continuous Online Auditing (COA) with a view to assessing its relevance to the future of both internal and external auditing. The findings indicate that the readiness of audit professionals and their clients to adopt COA is still a contentious issue. The paper concludes with some reflections on what the expansion of COA might mean
关键词：Continuous Auditing; Continuous Online Auditing; Online Auditing; Real-time;Auditing-oriented; financial reporting; information systems.rpoint