（2008）Study on audit evidence gathering cost under online auditing environment.pdfVIP

Study on Audit Evidence Gathering Cost under Online Auditing Environment Wei Chen Si-feng Liu School of Information Science College of Economics and Management Nanjing Audit University Nanjing University of Aeronautics and Astronautics Nanjing, China Nanjing, China chenweich@nau.edu.cn sfliu@nuaa.edu.cn Hong-yuan Zheng Computer Application Institute Nanjing University of Aeronautics and Astronautics Nanjing, China Abstract—Continuous auditing is an active research domain lead of the National Audit Office of China. So, great progress in computer-assisted audit field, and online auditing studied in has been made on researches and appliances of online auditing China is also one mode of continuous auditing, The audit in China. evidence gathering mode changed under online auditing environment, which will influence the audit evidence gathering However, no matter under traditional audit environment, or cost. In this paper, audit evidence gathering method under online under online auditing environment, audit costs should be paid audit environment is introduced. Then, the components of audit attention. Nowadays, audit costs management under traditional evidence g