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Accounting Historians Notebook
Auditing -- Iraq -- History; Auditing -- Egypt -- History; Auditing -- Greece -- History; Auditing -- Rome -- History; Auditing -- Israel -- History
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In Search Of Ancient Auditors, Harold C. Smolinski, Delbert William Chumley, Donald E. Bennett
In Search Of Ancient Auditors, Harold C. Smolinski, Delbert William Chumley, Donald E. Bennett
Accounting Historians Notebook
Auditing is one of the most ancient of all professions. Early civilizations apparently learned to audit almost as soon as they learned to write. Many of the oldest examples of writing are records of possessions, such as livestock, grain, or wine. There is evidence that at least some of these first accounting records were audited. We will examine evidence of auditing in the ancient civilizations of Mesopotamia, Egypt, Greece, and Rome. Our examination will be limited to the lands located around the Mediterranean Sea for it is here that the origin of auditing in Western world can be found. We …