保罗·富兰克林·格雷迪,1900年出身在美国的伊利诺斯州,早年曾就读于伊利诺斯大学。在获得学士学位之后,手1932年至1942年,出任世界闻名的阿瑟·安德森会计公司的合伙人。1943年5月,又加入另一巨型会计公司——普赖斯·华特豪斯公司,并予次年元月成为该公司的合伙人。身兼两个跨国会计公司合伙人的格雷迪,对民间审计理论和审计实务的发展做出了杰出的贡献。格雷迪的重要贡献之一就是制定和发展了公认审计准则。1943年,他作为普赖斯·华特豪斯会计公司的代表参加了美国注册会计师协会(AICPA)所属 Paul Franklin Grady, born in 1900 in Illinois, USA, studied at the University of Illinois in his early years. After obtaining his bachelor’s degree, he was a partner of the world famous Arthur Anderson Accounting Firm from 1932 to 1942. In May 1943, another giant accounting company, Price House, was added to the company and became its partner in January of the following year. Grady, who is also a partner of two multinational accounting firms, made outstanding contributions to the development of the theory of private auditing and the practice of auditing. One of Grady’s important contributions is the development and development of generally accepted auditing standards. In 1943, he joined the Institute of Certified Public Accountants (AICPA) as a representative of Price House’s accounting firm