The roots of auditing

The roots of auditing, in general, are intuitively described by accounting historian Richard Brown (1905, quoted in Mautz & Sharaf, 1961) as follows:
“The origin of auditing goes back to times scarcely less remote than that of accounting…Whenever the advance of civilization brought about the necessity of one man being intrusted to some extent with the property of another, the advisability of some kind of check upon the fidelity of the former would become apparent.”