A history of auditing; the changing audit process in Britain from the nineteenth century to the present day.041538169X A history of auditing; the changing audit process in Britain from the nineteenth century to the present day. Matthews, Derek. Routledge 2006 184 pages $150.00 Hardcover Routledge new works in accounting history; 5 HF5616 Combining data from a postal questionnaire and oral histories of auditors with analysis of company reports and other sources, Matthews (economic history, Cardiff U.) traces the development of British auditing practices from Victorian times through the 1980s, making frequent comparisons with American practices. His approach is thematic the·mat·ic adj. 1. Of, relating to, or being a theme: a scene of thematic importance. 2. , with chapters separately addressing changes in documentation; testing and sampling; internal control systems; balance sheet audits; computing computing - computer and audits; and risk, materiality MATERIALITY. That which is important; that which is not merely of form but of substance. 2. When a bill for discovery has been filed, for example, the defendant must answer every material fact which is charged in the bill, and the test in these cases seems to , and analytical review Noun 1. analytical review - an auditing procedure based on ratios among accounts and tries to identify significant changes limited review, review - (accounting) a service (less exhaustive than an audit) that provides some assurance to interested parties as to the . ([c]20062005 Book News, Inc., Portland, OR) |
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