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.
Table of 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
Hardback
288 pages
