正一、连续审计概念及特点通常意义上的连续审计(continuous auditing)是指审计人员连续监督、检查被审计事项运行情况,评价被审计事项安全性、有效性、真实性、完整性, ..
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持续性审计(Continuous Auditing)是由Kearns在1980年设想的一种促进审计实现实时 化和自动化的审计技术,它收集并鉴证电子化的审计证据,出具与交易事项同时或稍有...
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Continuous Auditing Approach 连续的审计方式
Continuous auditing technology 持续审计技术
continuous process auditing 连续步骤审计
Continuous Process Auditing System 持续审计系统 ; 持续过程审计系统 ; 续审计系统 ; 审计处理系统
Continuous Online Auditing 持续在线审计
Therefore, it is significant to conduct the forward-looking research on Continuous Auditing.
所以,对连续审计(CA)进行前瞻性研究具有深远的意义。
参考来源 - IT环境下连续审计(CA)研究·2,447,543篇论文数据,部分数据来源于NoteExpress
以上来源于: WordNet
After that the thesis analyzes the Necessity and Feasibility of Continuous Auditing in application in China.
接着分析了持续审计在我国应用的必要性和可行性。
According to the conditions, the paper discusses the theory foundation and implement pattern of Continuous Auditing (CA) based on XBRL.
本文正是在这样的背景下对XBRL环境下连续审计的理论根源和实现模式进行研究。
Audit judgments exist in all the audit processes and auditing is a process that is occupied by continuous judgments.
审计判断贯穿于审计全过程,整个审计就是一个连续判断的过程。
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