The CPA audit originated from the Italian partnership, and objectively needs an independent third party who is familiar with accounting to verify the economic activities of the partnership. In the commercial cities of Italy in the16th century, a group of professionals specialized in auditing and notarization with good accounting knowledge appeared.
In the west, state audit is earlier than private audit and internal audit, which has a history of thousands of years, as early as the slavery period in ancient Rome.
(443 BC), ancient Egypt (3500 BC) and ancient Greece (more than 2000 years ago) all had court audit institutions. /kloc-after the industrial revolution in the 0/8th century, many countries in western Europe took strong legal measures to consolidate the status of auditing after the formation of market economy.
France 1807, Norway 18 14, Italy 1833,
Canada 1878, Japan 1880, Brazil 1896,
Australia 190 1, USA 192 1, Spain 1935.
The emergence and development of CPA audit in western countries;
Italy, which originated in the16th century, was formed in the British joint-stock enterprise system and developed in the developed capital market of the United States.
The audit of certified public accountants originated from the Italian partnership enterprise system in16th century. Venice Accounting Association 158 1 is the first accounting professional group in the world.
/kloc-in the second half of the 0/8th century, the first batch of independent accountants who took auditing as their profession appeared in Britain.
The rise of joint-stock limited companies has objectively created a further demand for independent accountants to audit the company's accounting statements.
172 1 The "Nanhai Company Incident" in Britain triggered the audit of certified public accountants.