1st Edition

The Evolution of Audit Thought and Practice

Edited By

T. A. Lee

ISBN 9780367502010
Published September 2, 2020 by Routledge
348 Pages

USD $140.00

Prices & shipping based on shipping country


Book Description

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.

Table of Contents

1. Changing Audit Objectives and Techniques R. Gene Brown  2. Auditing in Perspective R.K. Mautz and H.A. Sharaf  3. Theory of Professional Responsibility A.C. Littleton and V.K. Zimmerman  4. The Auditor and the British Companies Acts Leonard W. Hein  5. Use of Table A by Companies Registering Under the Companies Act 1862 J.R. Edwards and K.M. Webb  6. Auditing: Past Development and Current Practice J. Kitchen  7. A Historical Perspective on the Auditor’s Role: The Early Experience of the American Railroads James L. Boockholdt  8. Early Developments in American Auditing C.A. Moyer  9. Factors Shaping the Independent Public Auditing Profession in the United States from 1905 to 1933 Bruce E. Committee  10. History and Development of True and Fair J.G. Chastney  11. The Accountant’s Responsibility in Historical Perspective Richard P. Brief  12. Accountants’ Third Party Liability: A History of Applied Sociological Jurisprudence J.J. Davies  13. A History of the Auditors’ Independence in the US Edward W. Younkins  14. On the Mode of Conducting an Audit Arthur Drummond  15. The Nature and Extent of an Auditor’s Responsibility W. Robertson  16. The Audit of a Public Limited Company M. Webster Jenkinson  17. Mode of Conducting an Audit Walter A. Staub  18. The Purposes and Advantages of an Audit R.H. Montgomery  19. The CPA’s Attest Function in Modern Society Herman W. Bevis  20. The Role of the Auditor in Modern Society: An Exploratory Essay David Flint  21. The Modern Audit Function: A Study of Radical Change T.A. Lee  22. Auditing Evolution in a Changing Environment John C. Burton and Patricia Fairfield

View More



T.A. Lee