ddition to the detection of fraud.9 During this period, also, some experimenting with tests occurred, although, verification relied primarily on 100 percent examination. The user groups experienced a significant expansion during this period, with stockholders and creditors being added to the owners of the enterprises being audited.10
More change was introduced into the practice of auditing between 1905 and 1933. The determination of the fairness of the reported financial condition of an enterprise was added to the auditing objectives of detecting fraud and clerical error.11 In the area of verification, testing assumed a more prominent role, although the practice of 100 percent examination continued to be widely used. One significant user group was also added during this period--government.12
real maturation of the auditing profession has occurred since 1933. In the context of verification, the practice of testing has assumed dominance over the practice of 100 percent examination. Labor unions a
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