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Continuous Audit: From the concept towards the implementation

Author

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  • Phd. Kayahan TÃœM

    (Mustafa Kemal University, Hatay/Turkey)

Abstract

Firms’ scandals in 2000s led to new arguments about how audit mechanism should be. Consequently, authorities agreed upon profiting from information technologies for audit and claimed that real time financial and claimed that real time financial reports were done by electronic development in firms and so was auditing. This study aims to examine the continuous audit, defined as a new audit mechanism in literature, and its availability.

Suggested Citation

  • Phd. Kayahan TÃœM, 2013. "Continuous Audit: From the concept towards the implementation," International Journal of Business and Social Research, MIR Center for Socio-Economic Research, vol. 3(7), pages 1-7, July.
    • Handle: RePEc:mir:mirbus:v:3:y:2013:i:7:p:1-7
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