A Study of Accounting and Auditing Systems In Ancient Iran during the Hakhamaneshid (Achamenid) Period

The history of accounting dscipline is one of the quests, the status and trend of which has almost been ignored so far. Most books on accounting have attributed the birthplace of this discipline to western countries, but most scholars consider its background and history back to 600 years ago originated in Mesopotamia.This paper seeks to study the Accounting and Auditing as well as the Banking system during the Hakhamaneshid (Achamenid) Period. Some tablets and historical documents and evidences reveal that the regular systems and routins of salary and wages payments, store-keeping, accounting systems, banking institutions, coins minting, the existence of taxation systems, and auditing inspections, all of which indicate the development of accounting and financial systems during the Hakhamaneshid Period.