Who is the father of auditing?

The title "father of auditing" is often attributed to Lorenzo P. Turner, a prominent figure in the development of modern auditing practices during the early 20th century. His contributions to the field, particularly in establishing standards and methodologies, laid the groundwork for contemporary auditing. However, some also recognize other influential figures, such as Sir Arthur Conant, for their roles in shaping auditing as a profession. Ultimately, the title can vary based on different perspectives within the field.