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British Audit Practice 1884 - 1900. : A Case Law Perspective. Reprint (1994)
・ISBN 978-0-415-87029-0 2014 hard GB£ 44.99
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電子版あり 大学・学術機関向け電子ブック（eBook）ISBN 978-1-315-88402-8
| 著者・編者 | Chandler, Roy A. / Edwards, J. R. (eds.), |
|---|---|
| シリーズ | Routledge Library Editions: Accounting |
| 出版社 | (Routledge, UK) |
| ページ数 | 230 pp. |
| 言語 | ENG |
| ニュース番号 | ＜606-833＞ |
解説
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.