The Accounting Historians Journal Vol. 10, No. 2 Fall 1983
Dale A. Buckmaster, Editor UNIVERSITY OF DELAWARE
Howard F. Stettler, Editor, Auditing Looks Ahead—Proceedings of the 1972 Touche Ross/University of Kansas Symposium on Auditing Problems (Lawrence, Kansas: School of Business, University of Kan-sas, 1972, pp. 135, $5.00).
Reviewed by James D. Blum American Institute of Certified Public Accountants
Auditing Looks Ahead includes eight invited papers and seven discussants' responses presented at the first Touche Ross/Univer-sity of Kansas auditing symposium. Since 1972, these symposia have been held biennially. As of this writing there have been five proceedings published, and with a sixth symposium presented in May 1982. The papers and discussions at the first symposium were concerned with contemporary auditing problems of 1972 vintage. The basic problems presented and discussed at the first symposium are like good wines, in that age (ten years) has not eliminated the problems but has just changed their flavor. Thus, someone involved in a current auditing problem or an historian interested in a quick overview of a problem as it existed in 1972 might benefit from read-ing one of the presentations or discussions given at the 1972 Touche Ross/University of Kansas Symposium. Because so much has changed in ten years, and these papers cover descriptive research of the state of the art, I have attempted to summarize, sometimes by giving little more than the title of the paper, and only minor evalu-ation, if any, of the paper's contribution to the profession, as might ordinarily be done in a book review.
R. G. Brown and Roger H. Salquist in "Some Historical Auditing Milestones; An Epistemology of an Inexact Art" attempt to order the evolutionary process of the history of auditing by describing audit milestones classified by era, e.g., emergence era, and then by socio-econo-technological influences, e.g., industrial revolution. Their objective of attempting to give order to the evolutionary pro-