A History of Auditing: The Changing Audit Process in Britain from the Nineteenth Century to the Present Day

ISBN-13: 9780415648349 / Angielski / Miękka / 2013 / 208 str.

Derek Matthews

Opis

The rise of the British accountancy profession from the late 19th 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.

Spis treści

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

O autorze

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