正确答案： (b) Continuous auditing Continuous auditing is a methodology that enables independent auditors to give written assurance on a subject matter (e.g. inventory levels, receivables balances, financial statements) using a series of auditor’s reports issued simultaneously with (or a short period of time after) the occurrence of events underlying the subject matter. Thus it increases the frequency of reporting (e.g. may be issued daily, weekly). Technological development is making increasingly sophisticated information systems available to more entities at a decreasing cost. This has promoted a more widespread dependence on technology to produce more timely information. This has increased the demand for timely assurance on the information provided. Auditors have had to respond with highly automated procedures and audit tools that are integrated with the entity’s systems and controls. Tutorial note: XBRL (eXtensible Business Reporting Language) increases the viability of continuous auditing. It provides a widely agreed-upon set of descriptors for elements in a business report that can be read and interpreted by computer systems. It allows an auditor to review data at any stage and determine the origin of the information and the controls that have been incorporated. Results of automated audit procedures must be communicated promptly, particularly if anomalies or errors identified require that follow-up procedures be performed by audit personnel. Secure electronic communication links are therefore essential. As entities’ reporting has moved from annual and interim reports to the monthly/daily/weekly reporting of key performance indicators (‘KPIs’)/critical success factors (‘CSFs’), the professional accountant’s assignment has expanded from the audit of financial statements. For example, to review reports (e.g. on interim financial statements), special purpose reports (e.g. on the effectiveness of [outsourced] control procedures) to continuous auditing reports. For continuous audits, auditors’ reports need to be produced automatically and safeguarded against unauthorised changes. Reports may be ‘evergreen’ (i.e. always available to users and dated at the time of access to the information) or ‘on demand’ (i.e. available when specifically requested and dated at the time of request). Auditors must be technically proficient to handle any engagement undertaken. For continuous audit assurance engagements that will require a high level of expertise in various aspects of information technology as well as a sound grasp of the subject matter being audited. Continuous audit work requires the frequent or continuous use of audit tools integrated with the client’s systems. For example embedded audit modules (EAMs) are subroutines that perform. control or audit procedures concurrently with the client’s normal application processing.
