Developing the Continuous Assurance Embedded Continuous Audit Web Services

The concept of continuous auditing has existed for more than two decades. Many scholars have proposed different application models of continuous auditing by adopting the Internet technology, and the main purposes were to provide the auditing service within the real-time financial statements information disclosure for achieving the task of enterprise’s business assurance. In addition, the task of enterprise’s business assurance has used the standards of continuous auditing to real-time monitor the enterprise rules and regulations, business process, workflow and the consistency in trade, event and standard. Thus, the continuous assurance (CA) is able to depend on certain subjects, after conducted compound analysis and independent verification, to real-time provide the independent and objective opinions for analysts, investors and financial institutions without the restriction on time and distance. The continuous assurance includes the multi-information integration, data integration and continuous auditing implementation for the external auditing unit. This study has proposed some conclusions and suggestions.