History of Auditing. The changing audit process in Britain from the nineteenth century to the present day

Details:

Author(s) Matthews, Derek
Publication type Monograph
Year published 2006
Pages 184pp
Publisher Routledge
Place Published London

Topics:

Name Accounting: external issues inc audit, disclosure, etc

Countries:

Library:

Name British Library
City London
County Greater London
Country England
Postcode NW1 2DB
Visit British Library's website

Groups:

Notes:

Scholarly work tracing the development / transformation of audit practice over 100 years, drawing especially on interviews with accountants / auditors and a questionnaire sent to others. Considers, inter alia, the influence of USA practice. Chapters include: 'The bookkeeping audit'; 'Documentation'; 'Testing and sampling'; 'Internal control systems'; 'The balance sheet audit'; 'Computing and the audit'; 'Risk, materiality and analytical review'