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A History of Auditing: The Changing Audit Process in Britain from the Nineteenth Century to the Present Day (Routledge New Works in Accounting History)
 
 

A History of Auditing: The Changing Audit Process in Britain from the Nineteenth Century to the Present Day (Routledge New Works in Accounting History) [Hardcover]

Derek Matthews (Author)

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Book Description

March 6, 2006 041538169X 978-0415381697 1

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 on the different types of clients the auditors serve. The book examines the innovation that was brought about by the staggering developments in information technology which have been seen over the last few centuries.

This comprehensive history will be a useful reference tool for accounting, business and economic historians and will also be an enlightening read for all those with an interest in auditing procedures.


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Editorial Reviews

Review

'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

About the Author

Derek Matthews is Reader in Economic and Business History at Cardiff University, UK.

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Inside This Book (learn more)
Key Phrases - Statistically Improbable Phrases (SIPs): (learn more)
pure audit, bookkeeping audit, balance sheet audit, stock attendance, shareholder auditors, professional audit, audit programmes, accounting historians, arithmetical accuracy, substantive testing, interim audit, early audits, management letter, accounting history, continuous audit, audit manual, audit techniques, block testing, depth testing, test packs, audit fees, detailed checking, audit firms, statistical sampling techniques, interim work
Key Phrases - Capitalized Phrases (CAPs): (learn more)
Price Waterhouse, Cooper Brothers, Arthur Andersen, First World War, Companies Act, Great Western, Always Often Sometimes Never Total, Henry Benson, Kingston Cotton Mill, Peat Marwick Mitchell, United Kingdom, Second World War, American Institute of Accountants, Financial Times, United States, Arthur Young, Robson Rhodes
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