British audit practice 1884-1900

Chandler, Roy Anthony ORCID: https://orcid.org/0000-0002-8543-9113 and Edwards, John Richard ORCID: https://orcid.org/0000-0002-1526-8523, eds. 1994. British audit practice 1884-1900. RLE Accounting, New York, NY: Garland Publishing. 10.4324/9781315884028

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Abstract

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.

Item Type:	Book - edited
Book Type:	Edited Book
Date Type:	Publication
Status:	Published
Schools:	Schools > Business (Including Economics)
Subjects:	H Social Sciences > HJ Public Finance K Law > KD England and Wales
Publisher:	Garland Publishing
ISBN:	(10) 0815317204 (e) 9781315884028
Last Modified:	09 Feb 2026 12:12
URI:	https://orca.cardiff.ac.uk/id/eprint/58799

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