英国における監査の歴史：１９世紀から現在まで A History of Auditing : The Changing Audit Process in Britain from the Nineteenth Century to the Present Day (Routledge New Works in Accounting History)

Matthews, Derek

Routledge（2013/03発売）

• 製本 Paperback:紙装版/ペーパーバック版／ページ数 192 p.
• 言語 ENG
• 商品コード 9780415648349
• DDC分類 657.450941

基本説明

New in paperback. Hardcover was published in 2006. A YBP Library Services Current Bestselling Professional Titles, July 2006.

Full Description

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.

Contents

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