Seminar paper from the year 2016 in the subject Business economics - Revision, Auditing, University of Duisburg-Essen (Auditing, Accounting and Controlling), course: Case Study Seminar on Auditing, language: English, abstract: The rapid growth of American companies at the beginning of the twentieth century resulted in a high demand for audits which are based on selected tests of items that represent the account balances or classes of transaction...