Continuous Audit: From the concept towards the implementation

Phd. Kayahan TÜM

Abstract


Firms’ scandals in 2000s led to new arguments about how audit mechanism should be. Consequently, authorities agreed upon profiting from information technologies for audit and claimed that real time financial and claimed that real time financial reports were done by electronic development in firms and so was auditing. This study aims to examine the continuous audit, defined as a new audit mechanism in literature, and its availability.


Keywords


Continuous ;Audit; Information; Technologies ;Financial ;Reports

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DOI: http://dx.doi.org/10.18533/ijbsr.v3i7.240

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International journal of business and social research (Print)
ISSN 2164-2540

International journal of business and social research (Online)
ISSN 2164-2559

[International Journal of Business and Social Research (IJBSR) previously published by MIR Center for Socio-Economic Research, MD, USA. From February 2018 this journal is published by the LAR Center Press, OR, USA]