Planning Under Continuous Audit Approach

Authors

  • Chandi Prosad Bagchi Institute of Internal Auditors, India, Kolkata
  • Malay Kumar Paul

DOI:

https://doi.org/10.33516/maj.v50i2.92-97p

Abstract

Continuous Auditing through evaluation of the risk base would change the way we audit and usher in a more effective audit function. It is that magical wand which pulls out hidden risk areas from apparently no-risk areas and converts potentially high risk areas into no-risk areas.

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Published

2015-02-01

How to Cite

Bagchi, C. P., & Paul, M. K. (2015). Planning Under Continuous Audit Approach. The Management Accountant Journal, 50(2), 92–97. https://doi.org/10.33516/maj.v50i2.92-97p