中文摘要：

持续审计（Continuous Auditing，CA）是目前计算机辅助审计领域中的一个研究前沿问题。本文对CA的研究进行了分析、比较和展望。首先分析了CA的内涵。然后，对CA的相关研究进行了分类：（1）技术实现方法，分成嵌入式和分离式两种；（2）理论分析；（3）应用于CA的关键技术，并根据该分类对CA的研究分别进行了分析。最后，总结了本文的工作，并对将来CA的研究做了展望。

英文摘要：

Continuous Auditing （CA） is an active research domain in computer-assisted audit field. The study of CA is surveyed in this paper. Firstly, the concept of CA is analyzed. Then, the research contents of CA are classified： （1） Research from the view of technique realization methods, which is classified into embedded mode and separate mode. （2） Research from the view of theory. （3） Research on key techniques of CA. And the CA is analyzed and compared based on this classifying. Finally, the work of this paper is summarized, and the future research topics related to CA are also discussed.