（2009）One Continuous Auditing Practice in China：Data-oriented Online Auditing.pdfVIP

One Continuous Auditing Practice in China: Data-oriented Online Auditing(DOOA) Wei Chen, Jin-cheng Zhang, and Yu-quan Jiang Nanjing Audit University, Nanjing, Jiangsu 210029, China chenweich@ WWW home page: Abstract. Application of information technologies (IT) in the field of audit is worth studying. Continuous auditing (CA) is an active research domain in computer-assisted audit field. In this paper, the concept of continuous auditing is analyzed firstly. Then, based on analysis on research literatures of continuous auditing, technique realization methods are classified into embedded mode and separate mode. According to the condition of implementing online auditing in China, data-oriented online auditing (DOOA) used in China is also one of separate mode of continuous auditing. And the principle of DOOA is analyzed. Furthermore, the advantages and disadvantages of DOOA are also discussed. Finally, advices to implement DOOA in China are given, and the future research topics related to continuous auditing are also discussed. 1 Introduction Auditing is a part of control process in organizations, which can be used to examine and observe the reliability of the accounts and that they give a true and fair view of the auditees result of operations and financial posifion. Therefore, it is very important to a country. As computer technology has advanced, government organizations have be