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1/28/2021 Learning Activity 1

Learning Activity 1
DEVELOPMENT OF AUDITING

1. Browse the following readings and identify the major milestones in the development of auditing.  Make a
list of these in chronological order.

i) Brown, R.G., (1962), “Changing Audit Objectives and Technique”, The Accounting Review, Vol.37, No. 4,
October, pp. 696-703

http://www.jstor.org.library.open.uwi.edu/stable/pdf/242358.pdf?
refreqid=excelsior%3A46b8b2cb20bd3fe0b87bb7832ffaae35

ii) A History of Auditing: The Changing Audit Process in Britain from the Nineteenth Century to the Present
Day by DEREK MATTHEWS Chapter 2-3

https://books.google.com.jm/books?id=ONR8AgAAQBAJ&printsec=frontcover#v=onepage&q&f=false

Required

Discuss the above as it relates to changes in the audit process and develop of auditing and make your
post
Read the posts from your peers and comment on at least one of your peer's post. 

Note: This is an individual activity. 

           Please complete by Saturday, January 30, 2021.

https://2020.tle.courses.open.uwi.edu/mod/forum/view.php?id=43540 1/1

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