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Chapter 1

Chapter 1 auditing , assurance and the PublicAccounting ProfessionReading ReferenceGill, , Cosserat, , Leung, P., & Coram, auditing & assurance services , Chapter Chapter HIGHLIGHTSThe Evolution of auditing has developed from primarily a check of the accounting for stocks and revenues byauthorised officers into a sophisticated professional assurance service performed by independentaccountants for the interests of their clients and other users of the financial as we know it today can be linked to the development of joint-stock corporations inthe United Kingdom.

Chapter 1 Auditing, Assurance and the Public Accounting Profession Reading Reference Gill, G.S., Cosserat, G.W., Leung, P., & Coram, P. Modern Auditing & Assurance Services , Chapter 1.

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