ACCT400 Auditing
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As per the course ACCT400 Auditing The word audit is introduced from the Latin term 'audire,' which means to hear. During early days an person who does the process of audit is called auditor who used to listen to the accounts read over by an accountant in order to check them .Auditing is as old as accounting. It was conducted in all ancient countries like Mesopotamia, Greece, Egypt. Rome, U.K. and India.
Also as per the course ACCT400 Auditing, Vedas contain reference to accounts and auditing. Arthasashthra introduced by Kautilya contains rules for accounting and auditing of public finances. The main objective of auditing was to detect and prevent errors and frauds.
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