NMSAT :: Networked Music & SoundArt Timeline

1326 __ Auditors and auditing
Comment : The general definition of an audit is an evaluation of a person, organization, system, process, enterprise, project or product. The term most commonly refers to audits in accounting, but similar concepts also exist in project management, quality management, and energy conservation.audit (n.) early 15c., from L. auditus "a hearing," pp. of audire "hear" (see audience). Official examination of accounts, which originally was an oral procedure. The verb is attested from 1550s. (Compiled from various sources)« In Great Britain the earliest systems of accounting if which we have any record are those of the Exchequers of England and Scotland, and the oldest account which has been preserved is the English Pipe Roll of the year 1130-1131. Some authorities maintain that the English royal revenue was audited as far back as the reigns of the first two Norman kings, but the establishment of the English Exchequer (or "Scaccarium") is usually assigned to the reign of Henry 1 (1100-1135). [...] The Chamberlain of Scotland was both the receiver and disburser of the Crown revenue. The Crown rents, feudal casualties, etc., were collected by the sheriffs and "ballivi ad extra" (as distinguished from "ballivi burgorum", and describing all the King's administrative officers outside the burghs) and the burghal fermes and great customs by the magistrates and custumars of the royal burghs. hese various officials made disbursements in their respective localities in virtue of royal precepts, the net revenue only being paid to the Chamberlain. All these officials, including the Chamberlain, had their accounts audited by Exchequer, usually every year, by Lords Auditors appointed by the Crown to hear the accounts and grant acquittance thereon. These audited accounts were engrossed on parchment rolls, generally in an abbreviated form. The existing series of these rolls goes back to 1326. The basis of territorial imposts was the old extent, or survey, which was a valuation of the temporal lands of the country. The time and the place of the sitting of the auditors having beed arranged, intimation was made to the various officials entrusted with the collection of revenue requiring them to attend in Exchequer on an appointed day to render their accounts. [...] ». (Edward Boyd, Chapter 3 - Early forms of accounts, 1905)« The origin of auditing goes back to times scarcely less remote than that of accounting. [...] The thirteenth century supplies us with references to auditors and auditing both in Italy and in England. Early in the century we faind an auditor employed to revise (or audit) the account books of the commune of Pisa. [...] A thirteenth century teatrise on estate-management in French [...] recommends that the lord of the manor ought to command that the accounts be heard every year at each manor. The auditors ought to be faithful and prudent, knowing their business. The seneschal ought to be joined with the auditors, but subordinate as having to answer to the auditors on the account for his doings, just as another. "It is not necessary so to speak to the auditors ["acunturs"] about making audit because of their office, for they ought to be so prudent, and so faithful, and so knowing in their business, that they have no need of other teaching about things connected with the account" (from a thirteenth century teatrise). (Edward Boyd, Chapter 4)History of auditing, 1905).
French comment : L'audit est un processus systématique, indépendant et documenté permettant de recueillir des informations objectives pour déterminer dans quelle mesure les éléments du système cible satisfont aux exigences des référentiels du domaine concerné. Il s'attache notamment à détecter les anomalies et les risques dans les organismes et secteurs d'activité qu'il examine. Auditer une entreprise, un service, c’est écouter les différents acteurs pour comprendre et faire comprendre le système en place ou à mettre en place. Audit (anglicisme que l'on peut remplacer par contrôle, vérification, expertise, etc.) vient du verbe latin audire, écouter. Les Romains employaient ce terme pour désigner un contrôle au nom de l’empereur sur la gestion des provinces. Il fut introduit par les Anglo-Saxons au début du XIIIe siècle pour la gestion. Le premier cabinet d’audit fut fondé au XIVe siècle à Londres. (Compiled from various sources.)On doit à M. Joras une recherche étymologique concernant le mot audit : “ En latin classique, auditeur se disait auditor ou auscultator. Les deux sens “audition” et “auscultation” se retrouvaient dans la définition proposée en 1885 par le dictionnaire de H. Bescherelle pour l’audition d’un compte : action d’ouïr (déformation d’“audire”) et d’examen d’un compte... Pour comprendre le rôle de l’écoute, de l’audition, il faut en effet se rappeler que dans les temps anciens peu de gens savaient lire et écrire et que les descriptions se faisaient oralement. Au XIIe siècle, le mot “audientia” ou “audience” prend une signification juridique : l’auditeur est alors officier de justice, parfois audiencier. ”["ifaci et ias, Les mots de l’audit", Paris, Éd. Liaisons, 2000.] Nous ajouterons que Furetière, dans son dictionnaire de la fin du XVIIe siècle, désigne par le même mot, auditeur, l’enquêteur commis pour l’instruction d’un procès ou pour la rédaction d’un rapport. Progressivement, on passe donc de l’oral à l’écrit mais pendant longtemps on demeure dans le domaine du chiffre. L’audit est lié aux comptes, et la tradition française incarnée par la Cour des comptes renforce cette conception. (Martine Combemale et Jacques Igalens "L’audit social", P.U.F. « Que sais-je ? », 2005, p. 5-14)
Source : Boyd, Edward (1905). “Early forms of accounts” & “ History of auditing”. In “A History of Accounting and Accountants”, edited by Richard Brown, Chapter III & IV.. Edinburgh: T.L & E.C. Jack and Augustus M. Kelley Publishers; and also : General Books LLC publication, 2009, pp. 31-37 and pp. 41-67.
Source : Combemale, Martine & Igalens, Jacques (2005), "L’audit social", collection « Que sais-je ? », P.U.F.
Urls : http://www.cairn.info/l-audit-social--9782130552987-page-5.htm (last visited )

No comment for this page

Leave a comment

:
: