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.
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