Survey on Continuous Auditing

Continuous Auditing(CA) is an active research domain in computer-assisted audit field.The study of CA is surveyed in this paper.Firstly,the concept of CA is analyzed.Then,the research contents of CA are classified:(1) Research from the view of technique realization methods,which is classified into embedded mode and separate mode.(2) Research from the view of theory.(3) Research on key techniques of CA.And the CA is analyzed and compared based on this classifying.Finally,the work of this paper is summarized,and the future research topics related to CA are also discussed.