3.Such histories merit much deeper inspection, but not so much because they are simplistic. Everyone really knows that.
Rather, we need to understand how the simplicity of these accounts enables them to continue to function as a reference point in the present, as schematic narratives at the level of professional self-understandings of the history of practice and accounts of its potential.
We now know that the advent of sampling in the early twentieth century was a messier and more complicated affair than this narrative suggests.
We also know that the risk approach developed in the 1980s was intellectually and practically problematic, functioning in part to rationalize existing audit approaches.
Indeed, studies of auditing change suggest that technical “progress” has always been the product of an entanglement of economic pressures on firms, social and institutional demands to demonstrate adherence to best practice, and fashion.
Yet, these critical accounts of practices do not necessarily them they seek in the first instance to tell richer stories of the dynamics of a professional field than is usually available to practitioners themselves.
3.Such histories merit much deeper inspection, but not so much because they are simplistic. Everyone really knows that. Rather, we need to understand how the simplicity of these accounts enables them to continue to function as a reference point in the present, as schematic narratives at the level of professional self-understandings of the history of practice and accounts of its potential. We now know that the advent of sampling in the early twentieth century was a messier and more complicated affair than this narrative suggests.We also know that the risk approach developed in the 1980s was intellectually and practically problematic, functioning in part to rationalize existing audit approaches. Indeed, studies of auditing change suggest that technical “progress” has always been the product of an entanglement of economic pressures on firms, social and institutional demands to demonstrate adherence to best practice, and fashion. Yet, these critical accounts of practices do not necessarily them they seek in the first instance to tell richer stories of the dynamics of a professional field than is usually available to practitioners themselves.
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