This book gives a flavour of the issues that concerned auditing practitioners more than one hundred years ago and which retain a certain relevance to us today. The material is arranged chronologically and thereby emphasizes the interconnections between the issues as well as conveying the overall depth and flavour of the debate.
Introduction. 1. Auditors Anonymous 2. Correspondence, Auditors and Auditing 3. Auditors: Their Duties Anonymous 4. Leading Article, The Accountant May 8 1875 5. Leading Article, The Accountant June 12 1875 6. Correspondence Auditing 7. Correspondence Auditing 8. Communicated Article Auditing 9. Leading Article Audit of Banking Accounts 10. The Times March 1 1879 11. Leading Article Efficient Auditing March 15 1879 12. The Necessity of a Manual on Auditing R. J. Milburne 13. Auditing F. W. Pixley 14. Duties of a Professional Auditor David Chadwick 15. Auditors’ Certificates to Balance Sheets Vanity Fair reprinted in The Accountant October 13 1883 16. Leading Article Auditors’ Certificates to Balance Sheets 17. Correspondence Auditors’ Certificates to Balance-Sheets 18. Leading Article Auditors’ Certificates to Balance-sheets 19. Correspondence and Vanity Fair Auditors’ Certificates to Balance-Sheets October 27. Correspondence Audited and Found Correct April 7 1888 28. Weekly Notes Auditor’s Certificates April 14 1888 29. ICAEW Autumnal Meeting October 27 1888 30. On Auditing Commercial and Company Books George Johnston Hutton 31. Leading Article On Auditing Commercial and Company Books November 23 1889 31. An Address W. H. Nairne 33. Auditing C. R. Tevor 34. Leading Article Auditing December 21 1889 35. Weekly Notes Audits of Buildings Societies January 18 1890 36. Correspondence Auditors’ Certificates April 26, 1890 37. Westhead’s Ltd – Auditors and Stock August 23 1890 38. Certificates G. B. Monkhouse 39. Leading article Certificates November 1890 40. Correspondence Certificates November 8 1890 41. Leading Article The Independence of Auditors July 25 1891 42. Fraud and Error in Books and Accounts T. Watson Sime 43. The duties of Auditors Daily Chronicle July 8 1893 44. Auditing The Building Societies Gazette 45. A Criticism of the Opinions of Some Chartered Accountants on the Routine Work of an Audit 46. Leading Article The Value of an Audit February 3 1894 47. The Value of an Audit Pall Mall Gazette February
Accounting carries with its history a vast number of ideas which have slowly developed along with it.
The re-issued volumes in this set, available individually or as a set, together represent an unparalleled opportunity to build a library according to research interests or student requirements. They discuss the following: