【摘要】 随着信息技术的进步、电子商务的发展、以及管理决策对信息实时性需求的日益增强，传统审计模式面临挑战，基于IT的连续审计（Continuous Auditing，CA）模式应运而生。随着SOX法案的颁布和相关监管部门的推动，普及CA的时代即将到来。有鉴于此，本文通过阐述基于IT的连续审计模式的发展过程、实施步骤及运用现状和前景，分析其对我国的启示，为加快我国审计信息化建设提供参考。

　　【关键词】 连续审计   信息化   SOX法案

The Continuous Auditing Based on IT: Survey and Prospect

　　Abstract: The advancement of information technology, the development of  e-commerce, and demanding of the management and decision making on the real-time information are challenge to the traditional auditing model, and the continuous Auditing based on IT becomes important. With the SOX Act and the support of the regulation department, the age of popularizing CA is coming. Therefore, this article reviews the development of continuous auditing, the relevant researches and the applying conditions, and discusses the revelation, in order to provide a reference for the development of the information auditing theory and practice.

　　Key words: Continuous Auditing, Informationalization, SOX Act