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Topic: The Evolution of Auditing
Guidelines: Papers should be approximately 10 pages in length and be based on at least 10 references, at least 5 of which must be peer reviewed, and be in proper reference format.
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The term audit is the Latin word audire which means hearing or listening. The sole purpose of the auditing system is to provide expert opinion professionally for the curiosity of any subject to verify it. The process of the auditing can be found different at the different period due to the change of time. This paper discusses in detail about the evolution of the auditing process from its origin to the present time. The article will show detail discussion on the history of the auditing and also on the future of the audits along with the traditional auditing system that is presently used by some of the auditors. The paper also shows the discussion on the EMA and the MCL that are beneficial for the audit programming in the organization to maintain the records and the estimated results.
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