Auditing and Audit Firms in Germany before 1931

Abstract

Considerable differences exist between Germany and AngloAmerican countries in the development of the statutory audit, the emergence of professional associations of auditors, and the legal and organizational forms of audit firms. This paper examines historical developments in Germany from the late 19th century, to the formal regulation of auditing and the… (More)

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@inproceedings{Evans2007AuditingAA, title={Auditing and Audit Firms in Germany before 1931}, author={Lisa Evans and Aage Johnsen and Hugh Brian Markus}, year={2007} }