“…Continuous Auditing Chan and Vasarhelyi (2011), Chen (2004), ISACA Standards Board (2002), Kogan et al (1999), Kuhn andSutton (2010), Zhao et al(2004) Embedded Auditing module (EAM) Bodnar (2004), Debreceny et al (2005b), Orman (2001) XBRL Fisher (2008), Rezaee andHoffman (2001), Zhao et al (2004) tions and using uninterrupted communications and transactions services (Junglas and Watson, 2006;March et al, 2000). Thus, adapting mobile technology to various situations is a critical factor in mobile commerce (Junglas and Watson, 2006;Kini and Thanarithiporn, 2004;Yuan and Zhang, 2003).…”