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。
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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