Evolution of Audit Thought and Practice

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accounting history
American Audit
Attest Function
Audit Certificate
Auditing Profession
Auditor Independence
Auditor's Duties
Balance Sheet
Balance Sheet Audit
Bank Pass Book
Cash Book
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Category=KJC
Category=KJM
Certified Public Accountants
Chartered Accountants
Cohen Committee
corporate governance
English Companies Act
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Fair Balance Sheet
Fair View
Federal Reserve
Federal Reserve Bulletin
financial regulation
historical development of auditing profession
Incorporated Accountants
independent audit standards
Joint Stock Companies Act
Kingston Cotton Mill
Kingston Cotton Mills Case
Model Articles
professional ethics
public accountability
Texas Gulf Sulphur
Trial Balance

Product details

  • ISBN 9780367502010
  • Weight: 453g
  • Dimensions: 156 x 234mm
  • Publication Date: 02 Sep 2020
  • Publisher: Taylor & Francis Ltd
  • Publication City/Country: GB
  • Product Form: Hardback
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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.

T.A. Lee