Fundamentals of Auditing and its Standards Book Fundamentals of Auditing and Standards The book deals with a detailed presentation of the basics of auditing and a detailed explanation of auditing standards, the origins and development of auditing The audit has been established since early antiquity, when there was a need to record accounts, as records and antiquities indicate that the Egyptians, Greeks and Romans had used simplified methods in reviewing the public resources of the state. In the Middle Ages, the need for an accounting system arose as a result of the emergence of a number of The economic factors in that period and the emergence of banks and people�s companies, and in that era, accounting in its current form was established after the publication of Luke Basilio�s book, which contains an explanation of the concept of double entry