Continuous auditing: The audit of the future

Managerial Auditing Journal

Volumn 16, Issue 3, 2001, Pages 150-158

  Rezaee, Zabihollah ^a   Elam, Rick ^b   Sharbatoghlie, Ahmad ^c  

^a MIDDLE TENNESSEE STATE UNIVERSITY   (United States)

^b UNIVERSITY OF MISSISSIPPI   (United States)

^c NONE   (United States)

Author keywords

Accounting system; Information systems; Information technology; Internet; Real time

Indexed keywords

EID: 84986104156     PISSN: 02686902     EISSN: None     Source Type: Journal    
DOI: 10.1108/02686900110385605     Document Type: Article

References (12)

1. American Institute of Certified Public Accountants (AICPA) (1980), Evidential Matter: Statement on Auditing Standards (SAS) No. 31, August.
2. American Institute of Certified Public Accountants (AICPA) (1988), Analytical Procedures: Statement on Auditing Standards (SAS) No. 56, April.
3. American Institute of Certified Public Accountants (AICPA) (1995), Consideration of Internal Control in a Financial Statement Audit: An Amendment to SAS No. 55: Statement on Auditing Standards (SAS) No. 78, December.
4. American Institute of Certified Public Accountants (AICPA) (1996), Amendment to Statement on Auditing Standards No. 31, Evidential Matter: SAS No. 80, December.
5. American Institute of Certified Public Accountants (AICPA) (1997), The Information Technology Age: Evidential Matter in the Electronic Environment, Auditing Procedure Study, January 1997.
6. (The) Canadian Institute of Chartered Accountants (CICA) (1999), Research Report: Continuous Auditing.
7. Clark, R., Dillion, R. and Farrell, T. (1989), “Continuous auditing”, Internal Auditor, Spring, pp. 3-10.
8. Committee of Sponsoring Organizations of the Treadway Commission (COSO) (1992), Internal Control-integrated Framework, American Institute of Certified Public Accountants, September.
9. Intacct Corp. (2000), “Web-based audit program is developed with Deloitte”, Wall Street Journal, June 26, p. A13.
10. Koch, H.S. (1981), “On-line computer auditing through continuous and intermittent simulation”, MIS Quarterly, March, pp. 29-41.
11. Rezaee, Z., Ford, W.F. and Elam, R. (2000), “The role of internal auditors in a real-time accounting system”, Internal Auditor, April, pp. 62-7.
12. Zarowin, S. and Harding, W.E. (2000), “Finally, business talks the same language”, Journal of Accountancy, August, pp. 24-30.