Publication Date
Fall 1992
Abstract
Auditing is one of the most ancient of all professions. Early civilizations apparently learned to audit almost as soon as they learned to write. Many of the oldest examples of writing are records of possessions, such as livestock, grain, or wine. There is evidence that at least some of these first accounting records were audited. We will examine evidence of auditing in the ancient civilizations of Mesopotamia, Egypt, Greece, and Rome. Our examination will be limited to the lands located around the Mediterranean Sea for it is here that the origin of auditing in Western world can be found. We will then comment on Biblical references to auditing.
Recommended Citation
Smolinski, Harold C.; Chumley, Delbert William; and Bennett, Donald E.
(1992)
"In search of ancient auditors,"
Accounting Historians Notebook: Vol. 15:
No.
2, Article 6.
Available at:
https://egrove.olemiss.edu/aah_notebook/vol15/iss2/6