The Evolution of the Concept of Audit in the Economic Units and Organizations
Journal Title: Journal of Science and today’s world - Year 2013, Vol 2, Issue 5
Abstract
The economic developments have made a huge impact on developing the forms and size of commercial and industrial organizations especially after the industrial revolution in Europe. The accounting sciences have developed significantly in the modern age, which is considered as one of the social sciences since the evolution of double entry theory in Italy in 1494 as a result of the development in many forms of economic organizations and establishing corporations that help to achieve the technological development that contributed to enlarge economic units and financial organizations that characterized by separation of ownership from management, which was reflected on these organizations and their business and their role in the economic activity. Through all these development the need for control and monitoring has become an essential need, and accordingly many legislations has been issued that regulated all matters of monitoring and control of accounts and funds inside economic units and organizations. (Hassan Al Shafi’y and others) have mentioned that audit emerged as a profession and a science branched from the social sciences that belongs to a group of accounting science, and this is because audit adopt the concepts, principles and theories of accounting, in addition to that audit profession and task depends on the foundations, methods, standards and principles of audit, theoretically and practically. No doubt that the data and accounting information played an important role in organizations and economic units.
Authors and Affiliations
Mohamad Sabri bin Haron , Ali Idiab Mohamed Idiab , Shofian Bin Hj. Ahmad
Keywords
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