haku: @author Edwards, J. / yhteensä: 18
viite: 14 / 18
| Tekijä: | Chandler, R. Edwards, J. Anderson, M. |
| Otsikko: | Changing perceptions of the role of the company auditor, 1840-1940 |
| Lehti: | Accounting and Business Research
1993 : AUTUMN, VOL. 23:92, p. 443-459 |
| Asiasana: | AUDITORS UNITED KINGDOM CHANGE ROLES PERCEPTION |
| Kieli: | eng |
| Tiivistelmä: | One advantage of studying history is to explain present practice or at least to help place current phenomena in perspective. This paper seeks to explore two related themes which have proved problematic from the earliest times of company auditing in the UK: the nature of the auditor's responsibility; and the public's perception of his role. This study suggests that statement verification was the primary audit concern in relation to public companies as early as the 1830s, though they acknowledge that later in the century more emphasis was placed on fraud detection. |
SCIMA