Accounting History Book review A history of auditing: the changing audit process in Britain from the nineteenth century to the present day Derek Matthews Routledge, Oxford, 2006 DOI: 10.1177/1032373207072815 This book provides a thought-provoking and well-researched analysis of the development of auditing in Britain. The author has skilfully researched the topic using a variety of sources including previous published works, company annual reports, oral histories and survey questionnaires of auditors and other accounting professionals who trained as far back as the 1920s. The result is an illuminating account of the profound changes in the auditing profession over this long period. A major contribution of this book comes in Chapter 2 where the author analyses the so-called "bookkeeping audit", which was quite widespread from the early days of propriety companies through to at least the 1950s. The author documents that many clients of auditors (even relatively large ones) were seemingly incapable of preparing full sets of duly balanced accounts during the nineteenth century and for much of the twentieth century. This was because of a paucity of well-trained accountants and clerks working within companies.The result was that auditors for much of this period would adopt the following approach where
Book Review: A history of auditing: the changing audit process in Britain from the nineteenth century to the present day
Abstract
Accounting History Book review A history of auditing: the changing audit process in Britain from the nineteenth century to the present day Derek Matthews Routledge, Oxford, 2006 DOI: 10.1177/1032373207072815 This book provides a thought-provoking and well-researched analysis of the development of auditing in Britain. The author has skilfully researched the topic using a variety of sources including previous published works, company annual reports, oral histories and survey questionnaires of auditors and other accounting professionals who trained as far back as the 1920s. The result is an illuminating account of the profound changes in the auditing profession over this long period. A major contribution of this book comes in Chapter 2 where the author analyses the so-called "bookkeeping audit", which was quite widespread from the early days of propriety companies through to at least the 1950s. The author documents that many clients of auditors (even relatively large ones) were seemingly incapable of preparing full sets of duly balanced accounts during the nineteenth century and for much of the twentieth century. This was because of a paucity of well-trained accountants and clerks working within companies.The result was that auditors for much of this period would adopt the following approach wherePreview Only. This article cannot be rented because we do not currently have permission from the publisher.
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Book Review: A history of auditing: the changing audit process in Britain from the nineteenth century to the present day
O’Connell,Brendan
Follow Accounting History
, Volume 12 (1): 118
SAGE – Feb 1, 2007
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