What is interesting about his text? how does it compare with the modern accounting?

The article provides a historical overview of the accounting and auditing profession, tracing its roots back to ancient civilizations. The profession began with the scribes who practiced accounting and law jointly. The earliest evidence of auditing comes from the time when man started recording governmental and commercial transactions. The article discusses the role of accountants and auditors in various ancient civilizations including Mesopotamia, Egypt, Persia, Greece, and Rome.

In Mesopotamia, the first evidence of internal control and auditing was found in the form of summaries prepared by scribes other than those who had provided original lists of payments. In ancient Egypt, scribes prepared records of receipts and disbursements of commodities, and audits were performed by a third scribe who compared these records.

In Greece, it became customary to use slaves as scribes and auditors. In the Roman Empire, the "quaestors" were financial officers responsible for auditing the accounts of the governors of subjugated countries.

The article also discusses the role of accounting and auditing in the Middle Ages, with the Holy Roman Empire using government auditors to control the affairs of state. In the private sector, regular audits of the records of the Medici Bank were performed during the period 1397 to 1494.

The article concludes by stating that the history of accounting and auditing has been reasonably well documented for the period after the middle ages. The purpose of the article is to add to our knowledge of the early beginnings of the accounting and auditing profession.

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