دانلود رایگان مقاله انگلیسی تکامل حسابرسی: از رویکرد سنتی به حسابرسی آینده - امرالد 2018

A Brief History of Auditing in the United States

Although auditing procedures have been relied upon for many years, the formal practice of auditing has been in existence for a relatively short period. In addition, emphasis has historically been placed on a periodic, backward-looking approach whereby key events and activities are often identified long after their occurrence or simply undetected. Given that recent developments and technologies facilitated a movement away from the historical paradigm and toward a more proactive approach, it is essential that auditors understand what the future audit entails and how they might begin to envision a logical progression to such a state. To enhance this comprehension, it is advisable to consider how auditing has evolved from its formal beginnings in the early twentieth century.

Conclusion

Auditing has made great strides in the past decade, but it has not seemingly kept pace with the real-time economy. Some auditing approaches and techniques that were valuable in the past now appear outdated. Also, the auditing evolution has Evolution of Auditing: From the Traditional Approach to the Future Audit 295 Downloaded by Monash University At 19:19 15 March 2018 (PT) reached a critical juncture whereby auditors may either lead in promoting and adopting the future audit or continue to adhere to the more traditional paradigm in some manner. Future audit approaches would likely require auditors, regulators, and standards setters to make significant adjustments. Such adjustments might include (1) changes in the timing and frequency of the audit, (2) increased education in technology and analytic methods, (3) adoption of full population examination instead of sampling, (4) re-examination of concepts such as materiality and independence, and (5) mandating the provisioning of the audit data standard. Auditors would need to possess substantial technical and analytical skills that are currently not components of most traditional four year university accounting programs