連續性審計：分類架構、分析性方法、與應用績效
Date Issued
2001
Date
2001
Author(s)
DOI
892416H002111
Abstract
In this day and age, with immediate
information available, doing a periodic audit
(semiannual and annual audit) provides very
little relevant information. Continuous auditing with the aids of powerful intelligent
agents aimed at putting auditing in the virtual world where most financial information is
stored is vitally necessary.
Continuous auditing is a new paradigm.
This research attempts to explore some key
issues in the establishment of a continuous audit environment.
Subjects
Auditing
Assurance
Attestation
Internet
eCommerce
Analytical procedures
Data mining
Genetic algorithm
SDGs
Publisher
臺北市：國立臺灣大學會計學系暨研究所
Type
report
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