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Recurring Issues in Auditing (RLE Accounting): Professional Debate 1875-1900 de Roy Chandler

Recurring Issues in Auditing (RLE Accounting): Professional Debate 1875-1900: Routledge Library Editions: Accounting

Editat de Roy Chandler, J. Edwards
en Limba Engleză Hardback – noi 2013
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.
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Specificații

ISBN-13: 9780415707916
ISBN-10: 0415707919
Pagini: 380
Dimensiuni: 174 x 246 mm
Greutate: 0.45 kg
Ediția:1
Editura: Taylor & Francis
Colecția Routledge
Seria Routledge Library Editions: Accounting

Locul publicării:Oxford, United Kingdom

Public țintă

General, Postgraduate, Professional, and Undergraduate

Notă biografică

Multivolume collection by leading authors in the field

Cuprins

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

Descriere

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.