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Full Description
This book gives a flavour of the issues that concerned auditing practitioners more than one hundred years ago and which retain a certain relevance to us today. The material is arranged chronologically and thereby emphasizes the interconnections between the issues as well as conveying the overall depth and flavour of the debate.
Contents
Introduction, 1. Anonymous, Auditors, The Accountant, January 9, 1875: 7, 2. Correspondence, Auditors and Auditing, The Accountant, February 6, 1875:4, 3. Anonymous, Auditors. Their Duties, The Accountant, February 13, 1875: 4, 4. Leading article, The Accountant, May 8, 1875: 2-3, 5. Leading article, The Accountant, June 12, 1875: 2-3, 6. Correspondence, Auditing, The Accountant, November 6,1875: 11, 7. Correspondence, Auditing, The Accountant, November 20, 1875: 13, 8. Communicated article, Auditing, The Accountant, May 13, 1876: 3 4, 9. Leading article', Audit of Banking Accounts, The Accountant, March 1, 1879:7 9, 10. The Times, reprinted in The Accountant, March 1, 1879: 8 9, 11. Leading article, Efficient Auditing, The Accountant, March 15, 1879: 3-5, 12. Milburne, R.J., The Necessity of a Manual on Auditing, The Accountant, June 18, I 881: 4 -5, 11 13; June 25, 1881, 13. Pixley, F.W., Auditing,, the Accountant, May 26, 1883, 14. Chadwick, David, Duties of a Professional Auditor, The Accountant, September 29, 1883: 8-10; November 3, 1883: 17-18, 15. Vanity Fair, Auditors' Certificates to Balance Sheets, reprinted in The Accountant, October 13, 1883: 7-10, 16. Leading article, Auditors' Certificates to Balance Sheets, The Accountant, October 20, 1883: 5-6, 17. Correspondence and Vanity Fair, Auditors' Certificates to Balance-Sheets, The Accountant, October 20, 1883: 8-12, 18. Leading article, Auditors' Certificates to Balance-Sheets, The Accountant, October 27, 1883: 3-4, 19. Correspondence and Vanity Fair, Auditors' Certificates to Balance-Sheets, The Accountant, October 27, 1883: 8-11, 20. Leading article, Auditors' Certificates to Balance-Sheets, The Accountant, November 3, 1883: 4, 21. Correspondence and Vanity Fair, Auditors' Certificates to Balance-Sheets, reprinted in The Accountant, November 3, 1883: 8-12, 22. Leading article and Vanity Fair, Auditors' Certificates to Balance Sheets, The Accountant, February 16, 1884: 6-11, 23. Van de Linde, G., The Preparation and Audit of Income and Expenditure Accounts, The Accountant, April 25, 1885: 7-9; May 2, 1885: 6-10, 24. Ashworth, Henry M., Some Safeguards Against Fraud, The Accountant, July 4, 1885: 7-11, 25. Correspondence, Accountants' Certificates, The Accountant, July 16, 1887:417, 26. Leading article, The Audit Auction, The Accountant, December 17, 1887:694-95, 27. Correspondence, Audited and Found Correct, Fhe Accountant, April 7, 1888:213, 28. Weekly Notes, Auditors' Certificates, The Accountant, April 14, 1888: 225, 29. ICAEW Autumnal Meeting, The Accountant, October 27, 1888: 685-98, 30. Hutton, George Johnston, On Auditing Commercial and Company Books, The Accountant, October 26, 1889: 562-64, 31. Leading article, On Auditing Commercial and Company Books, The Accountant, November 23, 1889: 613-15, 32. Nairne, W.H., An Address. The Accountant, November 23, 1889: 626-30, 33. Trevor, C.R., Auditing, The Accountant, December 7, 1889: 658-63, 34. Leading article, Auditing, The Accountant, December 21, 1889: 685-87, 35. Weekly notes, Audits of Buildings Societies, The Accountant, January 18,1890:29, 36. Correspondence, Auditors' Certificates, The Accountant, April 26, 1890:210, 37. Weekly notes, Westhead's Ltd-Auditors and Stock, The Accountant, August 23, 1890: 447, 38. Monkhouse, G.B., Certificates, The Accountant, October 11, 1890: 538-48, 39. Leading article, Certificates, The Accountant, November 1, 1890: 593-94; November 8, 1890: 610-11; November 15, 1890: 621-23, 40. Correspondence, Certificates, The Accountant, November 8, 1890: 615-16, 41. Leading article, The Independence of Auditors, The Accountant, July 25, 1891: 550-53, 42. Sime, T. Watson, Fraud and Error in Books and Accounts, The Accountant, May 21, 1892: 426-31, 43. Daily Chronicle, The Duties of Auditors, reprinted in The Accountant, July 8, 1893: 630, 44. The Building Societies Gazette, Auditing, reprinted in The Accountant, September 30, 1893: 816, 45. Carter, Eric M., A Criticism of the Opinions of Some Chartered Accountants on the Routine Work of an Audit, The Accountant, January 6, 1894: 13-22, 46. Leading article, The Value of an Audit, The Accountant, February 3, 1894:103-05, 47. Pall Mall Gazette, The Value of an Audit, reprinted in The Accountant, February 17, 1894: 160, 48. Leading article, The Value of an Audit, The Accountant, March 10, 1894:213-14, 49. Pall Mall Gazette, The Value of an Audit, reprinted in The Accountant, March 10, 1894: 227-28, 50. Pall Mall Gazette, The Value of an Audit, reprinted in The Accountant, March 17, 1894: 242, 51. Correspondence, The Value of an Audit, The Accountant, March 24, 1894:263-65, 52. Leading article, The Value of an Audit, The Accountant, March 31, 1894:281-82, 53. Pall Mall Gazette, Audits and Certificates, reprinted in The Accountant, March 31, 1894: 291, 54. Weekly notes, Audits and Certificates, The Accountant, April 7, 1894: 307, 55. Correspondence, The Value of an Audit, The Accountant, April 7, 1 894: 307-08, 56. Leading article, The Value of an Audit, The Accountant, April 14, 1894: 322-23, 57. Correspondence, The Value of an Audit, The Accountant, April 14, 1894:327-28, 58. Leading article, What is an Audit?, The Accountant, April 21, 1894: 346-48, 59. Leading article, Amateur Auditors, The Accountant, April 21, 1894: 348, 60. Correspondence, The Value of an Audit, The Accountant, April 21, 1894:351-52, 61. Westminster Gazette, What is an Audit?, reprinted in The Accountant, April 21, 1894: 354-56, 62. Leading article, The Value of an Audit?, The Accountant, April 28, 1894:365-67, 63. Whinney, F., Audits and Certificates, The Accountant, June 23,1894: 558-59, 64. Wade, J. Merrett, An Auditor's Duties, The Accountant, June 23, 1894: 574-76, 65. The Scotsman, Auditors and Joint Stock Companies, reprinted in The Accountant, August 11,1894: 698-99, 66. Gregory, Theodore, The Responsibilities of Auditors, The Accountant, October 27, 1894: 956-64, 67. The Western Press, The Value of an Audit, reprinted in The Accountant, November 3, 1894: 971 -73, 68. Leading article, The Responsibilities of Auditors, The Accountant, November 24, 1894: 1021-23, 69. Leading article, Directors v Auditors, The Accountant, April 20, 1895: 349-52, 70. Bullionist, Auditors, reprinted in The Accountant, May 18, 1895: 468, 71. Leading article, Directors v Auditors, The Accountant, August 31, 1895:693-95, 72. Leading article, Liabilities of Auditors. The Kingston Cotton Mill Case, The Accountant, January 4, 1896: 3-6, 73. Correspondence, The Kingston Mills Judgement. Liability of Auditors, The Accountant, January 4, 1896: 10, 74. Leading article, Liabilities of Auditors. The Kingston Cotton Mill Case, The Accountant, January 11,1896: 23-26, 75. Leading article, The Valuation of Fixed Assets. The Kingston Cotton Mill Case, The Accountant, January 18, 1896: 41-42, 76. Leading article, The Valuation of Stock in Trade. The Kingston Cotton Mill Case, The Accountant, January 25, 1896: 57-59, 77. Caldicott, O. Holt, An Auditor's Duty in Respect of Depreciation, The Accountant, January 25, 1896: 74-76, 78. Leading article, The Position of Auditors, The Accountant, February 8, 1896: 102-04, 79. Weekly notes, Elective Auditors' Fees, The Accountant, February 8, 1896: 104, 80. Weekly notes, Duties of Auditors, The Accountant, February 8, 1896: 105-06, 81. Nairne, W.H., The Present Position of Accountancy in View of Recent Legal Decisions, The Accountant, March 21, 1896: 228-43, 82. The Duties of Auditors, an American view, The Accountant, March 28, 1896:259-62, 83. Leading article, The Present Position of Accountancy in View of Recent Legal Decisions, The Accountant, April 11, 1896: 281-83, 84. Leading article, Checking of Stock, The Accountant, May 30, 1896: 441-43, 85. Leading article, The Liability of Auditors. The Kingston Cotton Mill Case, The Accountant, June 6, 1896: 457-60, 86. Financial Times, The Liabilities of Auditors, reprinted in The Accountant, June 6, 1896: 478-79, 87. Price, H.L., An Auditor's Duties and Responsibilities, The Accountant, July 18, 1896: 611-15, 88. Leading article, The Liability of Auditors, August 29, 1896: 705-07, 89. Leading article, The Value of an Audit, The Accountant, September 26, 1896:773-76, 90. Paterson, John, Notes on Auditing, The Accountant, February 6, 1897: 161-65, 91. Leading article, Directors v Auditors, The Accountant, May 22, 1897: 513-15, 92. The Warehouseman, An Auditor's Duties, reprinted in The Accountant, June 26, 1897: 626, 93. Robertson, William, The Nature and Extent of an Auditor's Responsibility, The Accountant, June 26, 1897: 632-38, 94. The Economist and Money, The Duties of Auditors, reprinted in The Accountant, January 1, 1898: 1 8-19, 95. Debate, What is an Auditor?, The Accountant, July 8, 1899: 739; July 15, 1899: 741-44, 760-61; July 22, 1899: 794; August 5, 1899: 825-27; August 1 9, 1 899: 877-78, 96. Journal of Gas Lighting, Duties and Responsibilities of Auditors, reprinted in The Accountant, September 30, 1899: 990-93, 97. Leading article, Duties and Responsibilities of Auditors, The Accountant, November 18, 1899: 1121-22, 98. Leading article, The Duties and Responsibilities of Auditors, The Accountant, December 16, 1899: 1203-06, 99. Journal of Gas Lighting, Shareholders and Auditors, reprinted in The Accountant, December 16, 1899: 1223-24, 100. Leading article, Points of interest to Accountants, The Accountant, February 10, 1900: 153-55; February 24, 1900: 201-02; April 7, 1900: 325-27, 101. Leading article, Directors v Auditors. The Golden Grain Bread Company Lim., The Accountant, April 21, 1900: 365-68, 102. Leading article, Auditors and Depreciation, The Accountant, November 17, 1900: 1021-23, 103. Leading article, The Duties of Auditors under the Companies Act 1900, The Accountant, December 15, 1900: 1135-38; December 22, 1900: 1157-60; December 29, 1900: 1185-87, 104. The Institute of Chartered Accountants in England and Wales—Counsel's opinion, The Accountant, December 22, 1900: 1173
