DEVELOPMENT
OF AUDITING
Lactaoen, Ria Jaya R.
AUDIT
Latin word "Audire"
- "to hear"
Has evolved in response to the need of
people or group of people of
information and
reassurance about the conduct or
performance of others in which they
have an acknowledged and legitimate
interest.
Audit function
- means of social control
The aim of on audit has always been a
dynamic rather than a static one.
Historical development is divided into five
chronological periods.
(i)Prior to 1840, (ii)1840s to 1920s,
(iii)1920s to 1960s, (iv) 1960s to 1990, and
(v)1990s to present
Prior to 1840