Development and rational combination of continuous audit research based on the presentation of an optimal model

Document Type : Research Paper


Department of Accounting, Sirjan Branch, Islamic Azad University, Sirjan, Iran


Continuous auditing is a concept that refers to more frequency of audit reports and tries to use new technologies to lead the audit process towards more automation and reporting of exceptions. Continuous auditing was performed based on the presentation of the desired model. This research was a descriptive correlation study using structural equation modeling. The research community included all certified auditors who are members of the Iranian Association of Certified Public Accountants. The number of samples in this study was estimated to be 110 people who were selected by simple random sampling. A questionnaire was used to collect data. Statistical analysis was performed with LISREL software. Structural equation modeling was also used to test the research hypotheses. The results showed that audit factors such as the use of more analytical techniques and skills in the continuous auditing system, the establishment of risk management systems, improving the effectiveness and efficiency of the internal control system, increasing demand from stakeholders to provide audit reports on the development and rational composition of audit research. Continuous auditing has a significant effect.


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Volume 14, Issue 7
July 2023
Pages 135-142
  • Receive Date: 09 January 2022
  • Revise Date: 27 January 2022
  • Accept Date: 05 March 2022