连续审计是指审计人员在一个更加连续或持续的基础上所使用的执行审计相关活动的所有方法。它是从连续控制评估到连续风险评估—关于控制风险连续的所有工作—的所有活动的连续集合。
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.
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