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October 2020 » History of the Auditing World,...
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Howard B. Levy, CPA
In BriefThe history of modern auditing coincides conveniently with the history of The CPA Journal. The 1930s not only saw the NYSSCPA begin publication of what would become the Journal—it also witnessed the establishment of public company auditing, of the recognition of the central role of generally accepted accounting principles, and the beginning and slow evolution of auditing standards and the standard audit report. This article looks at the highlights of those early years within the context of later developments. It is a brief, nonauthoritative look at the more interesting events of the profession's past. Though progress has been made over the decades, there remain unsolved problems in auditing worthy to challenge future professionals.
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