（2008）Developing the continuous assurance embedded continuous audit web services.pdfVIP

2008 IEEE Asia-Pacific Services Computing Conference2008 IEEE Asia-Pacific Services Computing Conference Developing the continuous assurance embedded continuous audit web services Chun-Hsiu Yeh, Tsui-Ping Chang,Wei-Cheng Shen Department Information Management, Chung Chou Institute of Technology Department of Business Administration, Ling Tung University Information Management Center, Forhouse Corp.Ltd. iceman.shen@ Abstract companies, investing institutions, CPAs, bankers, industrial analysts and competent authorities in the The concept of continuous auditing has existed for information of financial statements can use the general more than two decades. Many scholars have proposed financial statements format to prepare, announce, different application models of continuous auditing by exchange and analyze their financial data [3]. There are adopting the Internet technology, and the main purposes scholars who adopted the IT of XML and Web Services to were to provide the auditing service within the real-time design the model of accounting information system with financial statements information disclosure for achieving continuous auditing web services (CAWS) [9]. Moreover, the task of enterprise’s business assurance. In addition, the main pur