The Evolution of Audit Thought and Practice: 1st Edition (Hardback) book cover

The Evolution of Audit Thought and Practice

1st Edition

Edited by T. A. Lee


344 pages

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Hardback: 9780367502010
pub: 2020-09-02
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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.

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

About the Editor

T.A. Lee

About the Series

Routledge Library Editions: Accounting History

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