History of Auditing

Derek Matthews is Reader in Economic and Business History at Cardiff University, UK.

• 1. Introduction 2. The Bookkeeping Audit 3. Documentation 4. Testing and Sampling 5. Internal Systems 6. The Balance Sheet Audit 7. Computing and the Audit 8. Risk, Materiality and Analytical Review 9. Conclusion

'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)