Online auditing is an active research domain in computer-assisted audit field.

联网审计是目前计算机辅助审计领域中的一个研究前沿问题。

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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.

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；

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But the ad hoc committee on the draft Local Audit Bill, comprising MPs with expertise in the field, is worried that the actual savings will turn out to be much lower.

BBC: Audit Commission's abolition could be dangerous, say MPs

Results of the interviews and field surveys suggest, in general, that partners perceive some direct effects of rotation on audit quality.

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