连续审计的情况下，通常要看客户上一年度的底稿和预审的结果；
On the occasion of continuous audit, working papers done in the previous years will be reviewed, along with results from pre-finals.
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。
According to the conditions, the paper discusses the theory foundation and implement pattern of Continuous Auditing (CA) based on XBRL.
为了保证业务连续性，必须对所有管理员和用户的活动进行审计，他们也必须认识到他们的活动会被审计。
In order to insure business continuity, the activity of all administrators and users must be auditable, and they must be aware their activities are being audited.
对命令进行逐一审计的组织策略有助于增强系统的完整性、可靠性和业务连续性。
The awareness of an organizations policy of command-by-command auditing will help to reinforce a mentality of system integrity, reliability, and business continuity.
将报告请求(例如业务连续计划、审计报告、监控报告、数据报告)从不同的监管机构那里收归中央，以避免重复工作。
Centralise reporting requests i. e. business continuity plans, audit -, control -, data reports from the different regulators to avoid duplication of work.
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。
Audit judgments exist in all the audit processes and auditing is a process that is occupied by continuous judgments.
按照《审计法》规定，审计机关已连续四年开展了预算执行审计。
According to provisions of the audit Law, audit institutions have carried out budget implementation audit successively for the past four years.
按照《审计法》规定，审计机关已连续四年开展了预算执行审计 。
The state and armed forces' auditing organs exercise strict auditing and supervision of the execution process of the budget.
上期审计意见表现了很强的连续性；
上期审计意见表现了很强的连续性；
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