持续审计是指独立审计师用以对委托项目的相关事项以一系列实时或短时间内生成的审计报告，对其提供书面认证的一套审计方法，是为了提高审计质量，降低审计风险，而将审计投入到整个组织运行流程中的一种实时审计。
接着分析了持续审计在我国应用的必要性和可行性。
After that the thesis analyzes the Necessity and Feasibility of Continuous Auditing in application in China.
而由于持续审计在我国内部审计领域渐渐受到重视，应用的条件也渐趋成熟，在很多方面已经具备了应用持续审计的可行性；
As CA has gradually been taken seriously in Internal Audit field, and the application conditions are mature, the application of CA already has the feasibility in Internal Auditing field.
目前，按照要求，审计师本应评估一家公司是否具有持续经营的能力，但审计师往往只关注企业的财务实力，而不是经营的可持续性。
Right now, auditors are required to assess whether a company is likely to continue as a going concern, but they tend to focus only on financial strength rather than sustainability.
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