1st Edition
A History of Auditing The Changing Audit Process in Britain from the Nineteenth Century to the Present Day
By Derek Matthews
Copyright 2006
192 Pages
by
Routledge
192 Pages
by
Routledge
208 Pages
by
Routledge
Also available as eBook on:
The rise of the British accountancy profession from the late nineteenth century to the present day, and the world-wide success of its accountancy firms, were to a large extent based on the growth of the audit function.
This book explores the history of the audit process in Britain, demonstrating that the characteristic features of the auditing industry are a diversity in practice based largely... Read more
1. Introduction 2. The Bookkeeping Audit 3. Documentation 4. Testing and Sampling 5. Internal Systems 6. The Balance Sheet Audit 7. Computing and the Audit 8. Risk, Materiality and Analytical Review 9. Conclusion
Biography
Derek Matthews is Reader in Economic and Business History at Cardiff University, UK.
'Matthews has enriched our understanding of audit practice greatly, and undoubtedly his book will become a primary point of reference for future auditing researchers and historically inclined practitioners.' The Economic History Review
