History of Software

Auditing
Here is where your presentation begins
 History of
auditing 01
Historia de la auditoría
de software 02
TABLE OF 04 Clases y tipos de
Auditoria
Definiciones 03 CONTENTS
EVENTS

05 Here you could describe

the topic of the section

SNEAK PEEK

06 Here you could describe

the topic of the section
01
History of auditing
 1st History of
auditing
The word “audit” comes from the Latin word audire, meaning “to hear”.

According to R. K. Moutz, “Auditing is concerned with the verification of accounting data

with determining the accuracy and reliability of accounting statement and record.”

An audit is the examination of the financial report of an organization -as presented in the
annual report -by someone independent of that organization.
 1st History of
Objetives of Audit auditing
Basic objective of auditing is to prove true, and fairness of results presented by profit and
loss account and financial position presented by balance sheet.
The main objectives of audit are known as primary objectives of audit. They are as follows:
Examining the system of internal check.
Checking arithmetical accuracy of books of accounts, verifying posting, costing,
balancing etc.
Verifying the authenticity and validity of transactions.
Checking the proper distinction of capital and revenue nature of transactions.
Confirming the existence and value of assets and liabilities.
Verifying whether all the statutory requirements are fulfilled or not.
Proving true and fairness of operating results presented by income statement and financial
position presented by balance sheet.
 Evolution of Auditing
To facilitate the examination of the historical
development of auditing, this review will be
divided into the following five chronological
periods:

Prior to 1840;

1840s-1920s;

1920s-1960s;

1960s-1990s; and

1990s–present.
 1990s-Present Day
A review of the historical development of auditing has
shown that the objective of auditing and the role of
auditors are constantly changing as they are highly inf
luenced by contextual factors such as the critical
historical events (e.g. the collapsed of big corporations),
the verdict of the courts, and technological developments
(e.g. advancement of computing systems and CAATs). It
can be observed that any major changes in these
contextual factors are likely to cause a change in the
audit function and the role of auditors. As a result,
auditing is seen to be evolving at all times.
 2nd ANNOUNCEMENT
MARS
Despite being
red, Mars is a
cold place

NEPTUNE
Neptune is the farthest planet from the
Sun, the fourth-largest in our Solar
System

JUPITER SATURN
It’s the biggest Saturn is
planet in our composed of
Solar System hydrogen
 IN DEPTH
02
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 IN DEPTH

MERCURY
Mercury is the closest planet to
the Sun and the smallest one in
the Solar System—it’s only a bit
larger than our Moon.
 IN DEPTH

MARS MERCURY VENUS JUPITER

VENUS
Venus has a beautiful name and is
the second planet from the Sun. It’s
terribly hot—even hotter than
Mercury—and its atmosphere is
extremely poisonous.

If you want to modify these graphs, click on them,

follow the link, change the data and replace them
 OUR NUMBERS

500 new clients last semester

100 ongoing projects

40 new employees last semester

 SECTOR NEWS

Despite being red, Mars is a cold

place, not hot. It’s full of iron
oxide dust, which gives the
planet its reddish cast

VENUS MARS SATURN

Venus has a beautiful name Yes, this is the ringed one. It’s a
and is the second planet from gas giant, composed mostly of
the Sun. It’s terribly hot, even hydrogen and helium. It’s named
hotter than the other planets after the Roman god
 IN BRIEF
03
You can enter here the subtitle if you need it
 NEWS

NEPTUNE MARS MERCURY

Neptune is the Despite being red, Mercury is the
farthest planet from Mars is actually a smallest one in the
the Sun cold place whole Solar System

JUPITER VENUS SATURN

Jupiter is the fourth- Venus has a Yes, Saturn is the
brightest in our Solar beautiful name and ringed planet. It’s a
System is terribly hot as well gas giant
 CUSTOMER REVIEWS

“Neptune is the farthest

planet from the Sun and the
fourth-largest planet in our
Solar System!”
“Despite being red, Mars is a
RICHARD cold place. It’s full of iron
ROE oxide dust, which gives the
planet its reddish cast”

HELENA
PATTERSON
 THIS IS A TABLE

ISSUE 1 ISSUE 2 ISSUE 3 ISSUE 4

VENUS 12 32 23 45

MERCURY 67 23 45 65

MARS 67 49 78 34
04
WELCOME!
You can enter here the subtitle if you need it
 WELCOME!

MARY RUIZ JOHN SMITH

Neptune is the farthest Despite being red, Mars is
planet from the Sun and a cold place, not hot. It’s
the fourth-largest full of iron oxide dust

JONATHAN DOE MINA HAWKINS

Mercury is the closest Venus has a beautiful
planet to the Sun and the name and is the second
smallest one planet from the Sun
AWESOME WORDS
05
EVENTS
You can enter here the subtitle if you need it
 REVIEW OF PAST EVENTS

Despite being red, Jupiter is the

Mars is a cold biggest planet in
place, not hot our Solar System

FEB 02 APR 16

JAN 14 MAR 10 MAY 30

It is the closest Saturn is composed Neptune is the

planet to the Sun of hydrogen and farthest planet from
and the smallest helium the Sun
 UPCOMING EVENTS

SEP 08

Mercury is the
NOV 29
closest planet to
the Sun
Saturn is
composed of
hydrogen
OCT 16

Despite being
DEC 10
red, Mars is a
cold place
Jupiter is the
biggest planet in
our Solar System
 SNEAK PEEK
06
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 SNEAK PEEK

Neptune is the farthest planet from the Sun

and the fourth-largest in our Solar System
 THANKS
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