Does XBRL enable continuous auditing? An exploration through the European Single Electronic Format (ESEF)
Résumé
Thanks to the constant improvement of information technology, companies' financial information can now be produced and exchanged in real time, which increases the pressure on the auditors to update their audit methodology and bring innovations. This article highlights the need for auditors to integrate the concept of continuous auditing into their audit approach in the digital age, and aims to show how and to what extent information technology like XBRL makes it possible to implement automated audit procedures and thus optimise the audit process.