持续审计

在此背景下，持续审计（CA）被重新提上日程。

In this context , continuous auditing is back on the agenda .

在美国，SOX法案的颁布，为持续审计的推行提供了依据。

In the United States , the enacting of the SOX Act provides a basis for the implementation of the continuous auditing .

持续审计在我国内部审计中运用的探析

The Research on the Implementation of Continuous Auditing in Internal Audit in China

基于IT技术的持续审计在我国应用探析

Research on Continuous Auditing Based on IT in China

因此，持续审计的概念被提了出来。

As a result , the conception of continuous auditing has been put out .

持续审计实现方法分为嵌入审计模块法和持续审计代理法。

Continuous auditing can be divided into embedded audit module and continuous auditing agency law .

持续审计：梦想与现实

Continuous Audit : Dream and Reality

我国在对内部审计准则不断完善的过程中，持续审计的思想也不断出现在准则中。

In the process of perfection of the internal auditing standards of china , the conception of the continuous auditing are come up .

由于持续审计是一种审计方法的创新，同时又能满足现今的各种要求，因此在将来，持续审计必定会被广泛的推行。

Continuous auditing is an innovation of an audit methodology . While , it can meet the various needs of the information users .

但目前，企业持续审计在我国的开展还不普遍，存在着很多亟待解决的问题。

But at present , the practice of continuous auditing in our country is also not common . And there are still many problems needed to be solved .

本文在对有关持续审计的主要研究和实践回顾的基础上，探讨了实施外部持续审计的基本框架及其主要优势和可能面临的问题。

This paper discusses the basic framework of the implementation of external continuous audit and its advantages , obstacles on the basis of a review of researches and practice in this field .

从分析传统审计在多方面都不能适应现在的审计需求，来体现持续审计的特点，说明其能更好的满足现行审计需求。

Then it analyzes that the traditional audits can not meet the requirements of the audit in all respects presently in order to show the feature of continuous auditing which can satisfy the information users .

持续审计的产生虽然已有半个多世纪，可是一直没有从理论发展到实践阶段，其原因就是没有可靠的技术支撑。

Although the generation of continuous auditing over half a century , but has not been developed from the theoretical to the practical stage , which a big reason is there is no reliable technical support .

产生这些问题的原因分别为：企业对价值增值的持续审计认识不充分；企业持续审计价值增值功能研究不到位；缺乏技术开发：服务没有拓展到公司治理层面。

The causes of the problems are : cognitive factors of continuous auditing based on value-added , factors of the study on the value-added function of continuous auditing , technology development factors , service are not extended to corporate governance .

然后文章从委托代理理论、持续审计的需求供给分析，分析了持续审计的相关理论基础。其次文章介绍了持续审计实施的前提条件及实施的技术条件。

With the explanation of the agency theory and the demand analysis of continuous auditing , the paper analyzes the theoretical foundation of continuous auditing . Secondly , the paper describes the preconditions and the technology conditions of the implementation of continuous auditing .

首先，从实现的技术途径上看，代理技术相比于嵌入式技术更具有优势，未来应成为在我国持续审计系统中应用的主流技术。

First of all , from the approach of achieving technology , compared with the Embedded Audit Module ( EAM ) technology , Agent Technology ( AT ) has more advantages , and should be a mainstream technology applied in the Continuous Auditing System in the future .

最后结合我国国情，借鉴国内外先进经验，提出了在我国内部审计中应用持续审计的建议。首先，本文对持续审计的基本概念进行了简单介绍。

Finally , it combines with Chinese national conditions and learns from the advanced experience at home and abroad , and then it proposes countermeasures about the effective implementation of continuous auditing in internal auditing in China . Firstly , this paper introduces the conception of continuous auditing .

因此，为了符合SOX法案的要求下，许多公开发行公司开始考虑持续性审计。

In order to address the mandates of SOX , many of companies start to cogitate a continuous auditing .

担保链中企业审计报告&持续经营审计状况及一种新的审计意见变通行为

Audit Reports of the Listed Companies in the Surety Chains & A New Approach to Alter the Opinion of Audit Reports

在会计报表使用者、注册会计师自身和会计信息质量多方面的共同要求下，持续经营审计显得必不可少。

Going concern auditing seems to be absolutely necessary at the joint requirements of risks controls of CPA and financial statements users , as well as the qualities of accounting information .

本文第二部分首先解决持续经营审计过程中的审计责任、审计证据和持续经营审计意见带来的自我实现预测效果等问题，为持续经营报告方式作出铺垫。

The second part of this thesis initially resolves the problems such as " self-fulfilling prophecy effects " brought about by audit responsibilities , audit evidence and audit opinion on going concern during the process of going concern auditing .

而法律也被不断的修改和完善以弥补经济变化带来的差距，我国的持续经营审计准则从1999年第一次颁布之后又修改了两次，近期还在修改。

The law has also been constantly revised and improved to make up the gap which caused by economic change . The going-concern audit standards first were promulgated in 1999 , after that time it was revised twice and recently also is modified .

在非持续经营审计判断中，充分借用成熟的财务预警技术是审计师规避审计风险、保证审计质量的技术基础，并在技术借用中有相关的改进；

Some Financial Early-warming technologies are relatively mature in bankruptcy forecasting of listed companies . So we consider that these technologies are the foundation of keeping risks away and ensure audit quality for auditors in the Audit Judgment on Chinese listed companies ' going-concern uncertainty .

持续经营假设的审计探讨

Discussion of the Auditing of Continue Operation 's Hypothesis

对我国上市公司持续经营不确定性审计意见的分析

An Analysis on the Auditing Opinions of Uncertainty of China 's Listed Companies ' Sustainable Operation

针对实证结果分析所得的到的结论，来提升审计师专业胜任能力和独立性，使持续经营不确定性审计意见很好地发挥预警作用。

According to the empirical results of the analysis of the conclusion , to improve auditor independence and professional competence , make continuous operation uncertainty audit opinion well .

本研究首先以2007-2009年财务困境公司为样本，考察了持续经营不确定性审计意见对财务困境的预测以此来说明持续经营不确定性审计意见的效用。

In order to illustrate the effectiveness of going concern opinion , we investigated the company which was given by going concern opinion what can predict the financial risk .

审计师对于越重要的客户，越倾向于不出具持续经营不确定性审计意见，即独立性是影响审计师持续经营不确定性审计意见决策的显著因素。

The auditors to be an important customer , do not issue of sustainable business uncertainty audit opinion , which are independent auditors sustainable business uncertainty factors of audit opinion decision-making .

审计报告使用者都希望审计师能够出具准确的审计报告，及时对审计单位的持续经营能力进行准确估计，尤其是财务困境公司，持续经营不确定性审计意见的出具具有警示的作用。

Audit report users are issued to the auditor can accurately audit report , the auditor unit of continuous operation ability accurately estimate , especially financial difficulties , sustainable business uncertainty is warning issued by the auditing opinions .