The History of Auditing

Audit history The evolution of audit is a complex history, historical events are changing. Auditing always changes to meet the needs of the business environment of the day. Since the beginning of human civilization, auditing has always existed. Initially I focused on the discovery of efraud. With the development of the United States and the continuous development of the business world, auditing has played a more important role. From the late 19th century to the early 1900s, people began investing in large companies.

The purpose of this report is to mainly track the development of environmental audits over the past few years. Chapter 2 analyzes the history, changes, trends and developments of environmental audits. Later in chapter 3 and chapter 4 we will continue to discuss how environmental audits affect the practices of the two multinational companies Shell and Tesco. In the case study, we will examine how companies can change practices to adopt environmental audits, to respond to legal revisions, and what actions were taken against companies as they ignored environmental practices . Finally, Chapter 5 summarizes the idea of ​​this paper and draws conclusions about the direction of future environmental audits.

This article introduces ethics and auditing and briefly describes the history and background of the use of ethical concepts in auditing. In addition, it defines a case study of Arthur Anderson / Enron which is the moral character that the auditor should demonstrate. In addition, based on the unethical behavior of abuse audit, we clarify the indicators of business failure. The business world of the first decade of the new century suffered many scandals that resulted in the collapse of Enron, Martha Stewart, Lehman Brothers and other big companies as well as the latest Goldman Sachs to appear . All of these problems raises questions about the role of auditing in presenting business ethics and warning signs in cases of problems with these businesses. In addition, it shook the investor's trust, integrity and accountability on corporate and capital markets.