The Evolution of Audit Thought and Practice

1st Edition

T. A. Lee

Routledge
September 2, 2020 Forthcoming
Reference - 344 Pages
ISBN 9780367502010 - CAT# K464730
Series: Routledge Library Editions: Accounting History

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Summary

This book, first published in 1988, analyses the history of auditing with as much objectivity as possible. These chapters reveal the importance of auditing in society generally and business activity particularly. The character of the auditor is examined, and their part in history as their role developed from an amateur status to a professional one. The development of the accounting profession is a significant part of the history of auditing. The emerging professional bodies assumed a societal role and by doing so, the audit function changed in terms of its aims and practices, and became a matter of public as well as private concern.

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