British Audit Practice 1884-1900 (RLE Accounting)

A Case Law Perspective

Business & Finance, Accounting, Auditing
Cover of the book British Audit Practice 1884-1900 (RLE Accounting) by , Taylor and Francis
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Author: ISBN: 9781134664184
Publisher: Taylor and Francis Publication: December 4, 2013
Imprint: Routledge Language: English
Author:
ISBN: 9781134664184
Publisher: Taylor and Francis
Publication: December 4, 2013
Imprint: Routledge
Language: English

This book sheds light on the nature of the late nineteenth century audit by reference to the views expressed in 26 legal cases. The treatment of late nineteenth century legal issues which might appear somewhat unbalanced, viewed from today’s stand-point, is shown to be more even handed when seen against the back ground of a vigorous contemporary debate concerning all aspects of the auditors’ duties. This text therefore informs readers of the full breadth of the debate, and discusses a range of issues which may since have been overlooked, such as the Kingston Cotton Mill case, 1895, normally referred to only in the context of stock valuation but which also had a great deal to say about the appropriate method for valuing fixed assets.

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This book sheds light on the nature of the late nineteenth century audit by reference to the views expressed in 26 legal cases. The treatment of late nineteenth century legal issues which might appear somewhat unbalanced, viewed from today’s stand-point, is shown to be more even handed when seen against the back ground of a vigorous contemporary debate concerning all aspects of the auditors’ duties. This text therefore informs readers of the full breadth of the debate, and discusses a range of issues which may since have been overlooked, such as the Kingston Cotton Mill case, 1895, normally referred to only in the context of stock valuation but which also had a great deal to say about the appropriate method for valuing fixed assets.

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