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Rutgers Studies in Accounting Analytics Ser.: Continuous Auditing : Theory and Application by Victoria Chiu (2018, Hardcover)

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Th’s purpose is twofold. Second, th 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.

About this product

Product Identifiers

PublisherEmerald Publishing The Limited

ISBN-101787434141

ISBN-139781787434141

eBay Product ID (ePID)28038536153

Product Key Features

Number of Pages360 Pages

Publication NameContinuous Auditing : Theory and Application

LanguageEnglish

SubjectAccounting / General, General, Auditing

Publication Year2018

TypeTextbook

Subject AreaBusiness & Economics

AuthorVictoria Chiu

SeriesRutgers Studies in Accounting Analytics Ser.

FormatHardcover

Dimensions

Item Height0.9 in

Item Weight23.2 Oz

Item Length9.4 in

Item Width6.5 in

Additional Product Features

Intended AudienceScholarly & Professional

LCCN2018-469148

Dewey Edition23

ReviewsAccounting researchers explain the theory and practice of continuous auditing, which many in the profession expect to be the next paradigm in auditing. Their topics include the development and intellectual structure of continuous auditing research, the continuous auditing of database applications: an embedded audit module approach, continuous online auditing: a program of research, principles of analytic monitoring for continuous assurance, the continuous monitoring of business process controls: a pilot implementation of a continuous auditing system as Siemens, the evolution of auditing: from the traditional approach to the future audit, and new perspectives: data analytics as a precursor to audit automation.

IllustratedYes

Dewey Decimal657.45

Table Of ContentIntroduction; David Y Chan, Victoria Chiu, and Miklos A. Vasarhelyi 1. Continuous Auditing--A New View; Nancy Bumgarner, Miklos A. Vasarhelyi 2. The development and intellectual structure of continuous auditing research; Victoria Chiu, Qi Liu, Miklos A. Vasarhelyi 3. The Continuous Audit of Online Systems; Miklos A. Vasarhelyi, Fern B. Halper 4. Continuous Auditing of Database Applications: An Embedded Audit Module Approach; S. Michael Groomer, Uday S. Murthy 5. Continuous Online Auditing: A Program of Research; Alexander Kogan, Ephraim F. Sudit, Miklos A. Vasarhelyi 6. Feasibility and Economics of Continuous Assurance; Michael G. Alles, Alexander Kogan, Miklos A. Vasarhelyi 7. Continuous Auditing: Building Automated Auditing Capability; Zabihollah Rezaee, Ahmad Sharbatoghlie, Rick Elam,Peter L. McMickle 8. Principles of Analytic Monitoring for Continuous Assurance; Miklos A. Vasarhelyi, Michael G. Alles, Alexander Kogan, Rutgers University 9. Continuous monitoring of business process controls: A pilot implementation of a continuous auditing system at Siemens; Michael Alles, Gerard Brennan, Alexander Kogan, Miklos A. Vasarhelyi 10. Putting Continuous Auditing Theory into Practice: Lessons from Two Pilot Implementations; Michael G. Alles, Alexander Kogan, Miklos A. Vasarhelyi 11. Innovation and Practice of Continuous Auditing; David Y. Chan, Miklos A. Vasarhelyi 12. Evolution of Auditing: From the Traditional Approach to the Future Audit; Paul Eric Byrnes, Abdullah Al-Awadhi, Benita Gullvist, Helen Brown-Liburd, Ryan Teeter, J. Donald Warren, Miklos Vasarhelyi 13. An Audit Ecosystem to support Blockchain-based Accounting & Assurance; Stephen Kozlowski 14. New Perspective: Data Analytics as a Precursor to Audit Automation; David Y. Chan, Victoria Chiu, Miklos A. Vasarhelyi Conclusion; David Y. Chan, Victoria Chiu, Miklos A. Vasarhelyi

SynopsisContinuous 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., 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., Continuous auditing is an emerging technology in academia and practice. Although it was conceived over two decades ago, continuous audit is just now gaining ground in the auditing profession. Analyzing the underlying theoretical concepts of continuous audit, selected authors explore how it can be applied in practice and what has and has not worked in research. Continuous Auditing provides academics and practitioners with a compilation of select continuous auditing design science research, which can be used as a springboard to future research and development in the field. This timely collection is of interest to auditing practitioners as well as researchers in design science, internal and external auditing, and continuous auditing. Book jacket.

LC Classification NumberHJ9701-9940