Continuous auditing is an active research domain in computer-assisted audit field, and online auditing studied in China is also one mode of continuous auditing, The audit evidence gathering mode changed under online auditing environment, which will influence the audit evidence gathering cost. In this paper, audit evidence gathering method under online audit environment is introduced. Then, the components of audit evidence gathering cost under online auditing environment are analyzed. In addition, how online auditing environment influence the audit evidence gathering cost is analyzed. Finally, the strategies to reduce the audit evidence gathering cost under online auditing environment is proposed. The research in this paper can give theory guidance on audit cost management under online auditing environment.
['Wei Chen', 'Sifeng Liu', 'Hong-yuan Zheng']
Study on audit evidence gathering cost under online auditing environment