Comparative Analysis of Continuous Auditing and Traditional Auditing

The traditional auditing paradigm is incompatible with the current real-time economy.The definition of continuous auditing is controversial.Seven areas,such as the auditing frequency,the auditing methods and so on,were analyzed comparatively in order to understand the essence of auditing paradigm and the essential connotation of continuous auditing,and to promote the development of theory and the practice of continuous auditing.