Continuous Auditing: Technical Innovation and Value-Added

Continuous Auditing (Continuous Auditing, CA) is one of the cutting-edge issues in the field of the computer-assisted auditing research. Compared to traditional auditing, continuous auditing is essentially auditing methods of innovation, it can not only raise the audit efficiency and improve the audit quality to a certain extent, but also achieve the auditors, the audited enterprises and the information needs of those who added value. Therefore, continuous audit is an inevitable development trend of the audit, and more research on continuous auditing will have a major impact on auditing theory and practice.