In 1869 H.J. Mettenheimer wrote the Auditor’s Guide Being a Complete Exposition of Bookkeeper’s Frauds – the first book about auditing from the earliest period of American accountancy. The sole remaining copy was found to have been destroyed, leaving only a barely readable microfilmed photocopy. This book, first published in 1988, presents a restored Auditor’s Guide, finally available to historians of the early days of professional accountancy, together with the authors’ analysis of this important text.
Table of Contents
1. The Lost Auditor’s Guide of 1869 2. Is the Auditor’s Guide America’s First Book on Auditing? 3. Differing Views of the Objectives of Auditing 4. Description of the Auditor’s Guide of 1869 5. A Comparative Analysis of Content Differences Between the 1869 Auditor’s Guide and the 1875 Safety Book-Keeping 6. A Computer Restoration of H.J. Mettenheimer’s Auditor’s Guide of 1869 7. A Photocopied Reproduction of H.J. Mettenheimer’s Safety Book-Keeping of 1875
Peter J. McMickle and Paul H. Jensen