A History of Auditing

The Changing Audit Process in Britain from the Nineteenth Century to the Present Day

Derek Matthews author

Format:Paperback

Publisher:Taylor & Francis Ltd

Published:22nd Mar '13

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A History of Auditing cover

This insightful exploration of auditing reveals its historical evolution in Britain, showcasing the profession's adaptability and significance.

This book delves into the evolution of the audit process in Britain, highlighting how the auditing industry has developed a diverse range of practices tailored to meet the needs of various clients. By tracing the origins and transformations of the British accountancy profession from the late nineteenth century to the present, the text illustrates the significant role that the audit function has played in the profession's global success.

The narrative explores key innovations resulting from the rapid advancements in information technology over the past few centuries, which have fundamentally changed the landscape of auditing. These changes have not only influenced the methodologies auditors use but have also shaped the expectations of clients and stakeholders alike. The book provides a thorough examination of these developments, offering insights into how they have contributed to the current state of the auditing profession.

As a comprehensive history, this work serves as a valuable reference for accounting, business, and economic historians. It also appeals to anyone interested in the intricacies of auditing procedures, providing a deeper understanding of the profession's impact on the broader economic environment and the importance of maintaining high standards in financial reporting.

'Matthews has enriched our understanding of audit practice greatly, and undoubtedly his book will become a primary point of reference for future auditing researchers and historically inclined practitioners.'

'The great strength of this book is its firm basis in the evidence provided by the author’s postal questionnaire and interviews. This book’s central contribution is in its richly nuanced account of audit practices, showing how change was not a uniform process, but took place at different rates in different parts of the audit market.

-Economic History Society 2007, Economic History Review, 60, 1 (2007)


'Matthews has enriched our understanding of audit practice greatly, and undoubtedly his book will become a primary point of reference for future auditing researchers and historically inclined practitioners.' The Economic History Review

ISBN: 9780415648349

Dimensions: unknown

Weight: 272g

192 pages