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Some Aspects Of Auditing Evolution In Canada, George J. Murphy
Some Aspects Of Auditing Evolution In Canada, George J. Murphy
Accounting Historians Journal
A chronology of significant changes in Canadian auditing legislation, pronouncements and practices, from the late nineteenth century to the present, reveals the strong influence of English and American sources. The evolution of mandatory audits, of profit and loss audits, and of the wording of the standard audit report demonstrates these influences.