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Modern auditing dates back to 1844 when the British required management of com-panies to issue audited financial statements to shareholders. Beginning in the1900s, regulation delegated the audit profession with a prominent corporate gover-nance role in the United States The Secunities Exchange Act of 1934 required the financial statements of public companies to be independently audited by extemnal auditors. Furthemmore, regulatory requirements of the Sarbanes Oxley Act of 2002increased the role of auditing in corporate governance within an organization.While the audit profession is over a century old, it has surprisingly underutilized advanced technologies in the audit process（chan& Vasarhelyi，201）。Auditors have slowly embraced the use of technology like other business functions （。.， mar-keting, human resources, supply chain management, etc.）。Except for the use of spreadsheets and computerized aided audit tools （CAATs）， auditors have only scratched the surface n utlizing ad audit echnology to enhance their idu-ciary role. Chan and Vasarhelyi（2011） emphasized that the incorporation and effec-tive use of advanced audit technology is critical for the profession to remain relevant in the real-time economy and to support the emerging and evolving need for real-time assurance. Researchers and practitioners have both commonly agreed that the next paradigm in auditing is the use of the advanced auditing technology called continuous auditing（CA）。Academic researchers have made great strides in the development of theores and the application of CA through experiments in practice.
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