Research On Continuous Auditing Under IT Environment

With the rapid development of computer-technology, network-technology, information-technology and accounting-informationization, Audit methodologies and models are also advancing with the times. The instantaneous of E-commerce's, timeliness of information-reports as well as the investor to real-time information's demand presented the challenge to traditional auditing methods and models which providing assurance services of accounting information.As a brand- new computer audit theories, technologies and methods, Continuous Auditing meet the demand of real-time audit in the information age. The emergence of it posed an impact on traditional auditing practice for a long time. Continuous Auditing have highly combined IT technology into audited field. To a certain extent,it is an integration of Real-time auditing, computer-assisted auditing, computer-assisted auditing, net-work auditing, off-site auditing. It achieved the Real-time connecting and interaction between the auditor and the electronic data of the auditees and overcame the lag of the current audit. Its fundamental superiority lies in that the real-time report after short, the audit scope to be broad, the tracing event being prompt and the strong Control of the risk. In recent years, many specialized organizations devoted to the CA research and the advancement. Therefore, it is significant to conduct the forward-looking research on Continuous Auditing.The article started from the audit development process and the presented common audit pattern, proposed the new development direction of IT audit—Continuous Auditing. Given a clear definition of the Continuous Auditing, presented the characteristics, factors and the conducting conditions. After the introduction of the principles under IT environment,the article analyzed the necessity for the implementation of continuous audit. For technical aspects of the problem, the article has studied the key technologies which the continuous audit (CA) and it's implementation involves, has also constructed the continuous audit support platform Systematically. Afterward, further discussed the design of CA application system and the implementation step of It under IT environment. Finally, According to China's actual situation this article proposed the concrete suggestion on how to construct and implement continuous audit and pointed out the further research direction of continuous audit So that provides the reference foundation for our country's audit-theory informationization and Audit practice internationalization.