{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,2,27]],"date-time":"2026-02-27T00:29:37Z","timestamp":1772152177023,"version":"3.50.1"},"reference-count":21,"publisher":"Emerald","issue":"5","license":[{"start":{"date-parts":[[2004,12,1]],"date-time":"2004-12-01T00:00:00Z","timestamp":1101859200000},"content-version":"tdm","delay-in-days":0,"URL":"https:\/\/www.emerald.com\/insight\/site-policies"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":[],"published-print":{"date-parts":[[2004,12,1]]},"abstract":"<jats:p>Financial statements are not as important to investors as they once were, as technology has changed the way companies create value today. While these changes pose serious threats to the economic viability of auditing, they also create new opportunities for auditors to pursue. Both the American Institute of Certified of Public Accountants and the Canadian Institute of Chartered Accountants (CICA) Task Force on Assurance Services have identified continuous auditing as a service that should be offered. Continuous auditing is significantly different from an annual financial statement audit. A latest research report produced by the CICA defines a continuous audit as: \u201ca methodology that enables independent auditors to provide written assurance on a subject matter using a series of auditors\u2019 reports issued simultaneously with, or a short period of time after, the occurrence of events underlying the subject matter.\u201d However, continuous auditing would present significant technical hurdles. These technical hurdles could be overcome if certain conditions exist. Computer\u2010assisted audit tools (CAATs) are one of the conditions that must exist in order to conduct the continuous auditing. CAATs are defined as computer\u2010assisted tools that permit auditors to increase their productivity, as well as that of the audit function. Therefore, with the real\u2010time accounting and electronic data interchange popularizing, CAATs are becoming even more necessary. The demand for timely and forward\u2010looking information hints that the continuous audit will eventually replace the traditional audit report on year\u2010end results.<\/jats:p>","DOI":"10.1108\/09685220410563360","type":"journal-article","created":{"date-parts":[[2006,7,17]],"date-time":"2006-07-17T23:05:40Z","timestamp":1153177540000},"page":"389-400","source":"Crossref","is-referenced-by-count":53,"title":["Auditing in the e\u2010commerce era"],"prefix":"10.1108","volume":"12","author":[{"given":"Ning","family":"Zhao","sequence":"first","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"David C.","family":"Yen","sequence":"additional","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"I\u2010Chiu","family":"Chang","sequence":"additional","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]}],"member":"140","reference":[{"key":"key2022012520452125900_b1","unstructured":"Bagranoff, N. and Vendrzyk, V. (2000), \u201cThe changing role of IS audit among the big five accounting firms\u201d, Information Systems Control Journal, Vol. 5, pp. 33\u20107."},{"key":"key2022012520452125900_b3","unstructured":"Bodnar, G. and Hopwood, W. (2001), Accounting Information Systems, 8th ed., Prentice\u2010Hall, Upper Saddle River, NJ."},{"key":"key2022012520452125900_b4","doi-asserted-by":"crossref","unstructured":"Brodie, G. (1990), \u201cCAATs scan\u201d, CA Magazine, Vol. 123 No. 4, pp. 32\u20104.","DOI":"10.1515\/mt-1990-320421"},{"key":"key2022012520452125900_b7","unstructured":"Cohen, E. and Hannon, N. (2000), \u201cHow XBRL will change your practice\u201d, CPA Journal, Vol. 70 No. 11, pp. 36\u201041."},{"key":"key2022012520452125900_b21","unstructured":"Rezaee, Z., Ford, W. and Elam, R. (2000), \u201cReal\u2010time accounting systems\u201d, Internal Auditor, Vol. 57 No. 2, pp. 62\u20107."},{"key":"key2022012520452125900_b18","unstructured":"Shields, G. (1998), \u201cNon\u2010stop auditing\u201d, CA Magazine, Vol. 131 No. 7, pp. 39\u201040."},{"key":"key2022012520452125900_b19","unstructured":"Simkin, M., Moscove, S. and Bagranoff, N. (1999), Accounting Information Systems, 6th ed., John Wiley & Sons, Inc., New York, NY, pp. 311\u201012."},{"key":"key2022012520452125900_b17","unstructured":"Verschoor, C.C. (1999), \u201cBook and research reviews\u201d, Internal Auditing, Vol. 14 No. 4, pp. 39\u201040."},{"key":"key2022012520452125900_frg2","unstructured":"Bodnar, G.H. (2000), \u201cCAATs at the millennium\u201d, Internal Auditing, Vol. 15 No. 1, pp. 3\u20108."},{"key":"key2022012520452125900_frg6","unstructured":"Coderre, D. (1995), \u201cDoing it differently\u201d, Internal Auditor, February, pp. 16\u201017."},{"key":"key2022012520452125900_frg5","unstructured":"Coderre, D. (1996), \u201cData integrity and CAATTS\u201d, Internal Auditor, February, pp. 18\u201020."},{"key":"key2022012520452125900_frg8","unstructured":"Fleenor, W.C. (1995), \u201cImplications of computers in financial statement audits\u201d, Journal of Accountancy, April, pp. 91\u20103."},{"key":"key2022012520452125900_frg10","unstructured":"Gascoyne, R.J.N. (1992), \u201cCAATs it if you can\u201d, CA Magazine, Vol. 125 No. 6, pp. 38\u201040."},{"key":"key2022012520452125900_frg9","unstructured":"Gascoyne, R.J.N. (1994), \u201cInformation technology: CAATs it if you can\u201d, Singapore Accountant, Vol. 9 No. 6, p. 19."},{"key":"key2022012520452125900_frg12","unstructured":"Helms, G.L. and Mancino, J. (1998), \u201cThe electronic auditor\u201d, Journal of Accountancy, Vol. 185 No. 4, pp. 45\u20108."},{"key":"key2022012520452125900_frg11","unstructured":"Helms, G.I. and Mancino, J.M. (1999), \u201cInformation technology issues for the attest, audit, and assurance services functions\u201d, The CPA Journal, Vol. 69 No. 5, pp. 62\u20103."},{"key":"key2022012520452125900_frg13","unstructured":"Kepczyk, R.H. (1999), \u201cAICPA top five emerging technology issues\u201d, The CPA Journal, Vol. 69 No. 7, p. 72."},{"key":"key2022012520452125900_frg14","unstructured":"Lanza, R.B. (1998), \u201cTake my manual audit, please\u201d, Journal of Accountancy, June, pp. 33\u20106."},{"key":"key2022012520452125900_frg16","unstructured":"Paukowits, F. (1998), \u201cMainstreaming CAATs\u201d, The Internal Auditor, Vol. 55 No. 1, pp. 19\u201021."},{"key":"key2022012520452125900_frg15","unstructured":"Paukowits, F. and Paukowits, V. (2000), \u201cBridging CAATs and risk\u201d, Internal Auditor, Vol. 57 No. 2, pp. 27\u20109."},{"key":"key2022012520452125900_frg20","unstructured":"Plagman, B.K. (1992), \u201cImage processing\u201d, Internal Auditor, December, pp. 64\u20109."}],"container-title":["Information Management &amp; Computer Security"],"original-title":[],"language":"en","link":[{"URL":"http:\/\/www.emeraldinsight.com\/doi\/full-xml\/10.1108\/09685220410563360","content-type":"unspecified","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/www.emerald.com\/insight\/content\/doi\/10.1108\/09685220410563360\/full\/xml","content-type":"application\/xml","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/www.emerald.com\/insight\/content\/doi\/10.1108\/09685220410563360\/full\/html","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2025,7,25]],"date-time":"2025-07-25T00:08:51Z","timestamp":1753402131000},"score":1,"resource":{"primary":{"URL":"http:\/\/www.emerald.com\/ics\/article\/12\/5\/389-400\/172173"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2004,12,1]]},"references-count":21,"journal-issue":{"issue":"5","published-print":{"date-parts":[[2004,12,1]]}},"alternative-id":["10.1108\/09685220410563360"],"URL":"https:\/\/doi.org\/10.1108\/09685220410563360","relation":{},"ISSN":["0968-5227"],"issn-type":[{"value":"0968-5227","type":"print"}],"subject":[],"published":{"date-parts":[[2004,12,1]]}}}